Dependent vs non depenent

[goofysportnut1]

Can my kids file as non-dependents this year and then file as dependents next year?

[Bsch4477]

You don’t get a choice. A child can be claimed as a dependent or the child cannot be claimed. If the child can be claimed they must declare on their own return that someone can claim them even if that person chose not to claim them. 

[NCperson]

Let me answer that a different way.....

your kids can be independent one year and dependent another year, based on the circumstances of that year.  They just can't pick and choose when they feel like it.  Let's say they live at home, do not go to school and are unemployed, they certainly could be your dependent this year.  Then next year they make more than $4300, they can't be your dependent, then the year after that they are unemployed again and they could be your dependent. 

the question they are asked on THEIR tax form is CAN they be a dependent, not were they a dependent.  The answer to CAN is going to be consistent with the IRS rules and not their whim.

run your scenario through this IRS tool and it will tell you if they CAN be a dependent.  

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

if they are doing this to get stimulus, be careful and wary. 

ps and to clarify @Bsch4477 's comment.  What he meant was YOU get a choice to claim them as dependents or not, the IRS doesn't care.  but the children DON'T get a choice - the answer to whether they CAN be claimed doesn't change whether you claim them or not. 

[olive63]

if my kids earned more then $5000, can i have them as my dependent?

[Opus 17]

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@olive63 wrote:

if my kids earned more then $5000, can i have them as my dependent?

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You need to review all the rules here.

https://www.irs.gov/publications/p501

There are 2 types of dependent, "qualifying child" and "qualifying relative."  Income over $4300 will disqualify a child from being a "qualifying relative" dependent, but will not automatically disqualify them from being a "qualifying child" dependent. 

To be a qualifying child dependent, your child must:

1. Be under age 19, or be a full time student under age 24
2. Live with their parents more than half the nights of the year
3. Not pay more than half their own living expenses
4. Not file a joint return with a spouse

So there is no specific dollar limit, as long as the child meets the age and residency test, and does not pay more than half their own expense.  A child can also be a qualifying child dependent of certain other relatives, but you said "my kids" so I'm going to skip that part of the discussion.

Note that the child will report their own income on their own tax return, even if they can be claimed as a dependent. 

To be claimed as your "qualifying relative" dependent, your child,

1. can't be a qualifying child dependent of someone
2. you paid more than half their support
3. their taxable income was less than $4300.

A qualifying relative dependent can be any age, and if they are your child, they don't have to live with you as long as you pay more than half their expenses.