Dependent if income is too high, Can my dependents claim themselves

[RARRare]

Out income is too high for any benefit in claiming a deduction.  1) Am I required to claim them?  2)If I don"t claim them can they claim themselves and reap the tax benefits?

[DianeC958]

1) No, you are not required to claim your dependents.

2) Yes, they can claim themselves if they need to file a tax return.

If your dependents earn less than the Standard Deduction for 2019 of $12,200 they are not required to file a tax return.

[NCperson]

HOWEVER, the question asked of the dependent is CAN YOU be claimed a dependent on someone else's return, NOT have you been claimed as a dependent on another's return.  

Certainly, there is no requirement that the parents claim a dependent, but the dependent's response is a little different.....

[RARRare]

So looking at the second answer below implies that your answer for #2 is incorrect?

[NCperson]

@RARRare - I agree  with @DianeC958 's response if that is what you are questioning.

1) there is no requirement that you claim a dependent

2) the dependent can claim themselves if they are required to file a return HOWEVER there is a question that gets asked if they CAN be claimed by anyone else.  So even if the parents decide not to claim someone, they still CAN is the issue.  The question is not 'were you claimed by anyone else, it's CAN you be claimed by anyone else.' see the difference? 

[RARRare]

I understand your point Can somebody else claim you,, however it seem to be different than the answer to #2 that says she can claim herself.   My Daughter in this case is a college student, and could be claimed by me, she has to file a return.  So if I go with your answer she cannot claim herself, vs the original answer that says she can claim herself.     So different answers to the same question.

[NCperson · Accepted solution]

here are the two answers to the original questions: 

1) No, you are not required to claim your dependents.  I agree with this.

2) Yes, they can claim themselves if they need to file a tax return. I agree with this  However, the nuance is that as part of the process, there is a SEPARATE question that asks if someone else can claim them. It has implications to how the standard deduction (among other things) are calculated.  In either case, they can still claim themselves; the financial benefit of claiming yourself is just different depending on the answer. 

[AmeliesUncle]

No, a dependent can NOT "claim themselves" if they qualify as a dependent of somebody else.  She must say she CAN be claimed by somebody else, and that disqualifies her from 'claiming herself'.

However, for purposes of Educational credits, she CAN qualify for the educational credit (assuming she meet the other criteria) if you do not actually claim her.  So that is the purpose of the secondary question asking if somebody actually claimed her.