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kassij96
New Member

Opportunity Credit for the dependent? The rule states that either can claim the credit but not both. 3 years claimed

 
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Phillip1
New Member

Opportunity Credit for the dependent? The rule states that either can claim the credit but not both. 3 years claimed

A dependent can never claim the credit. 

The student can claim the credit if they do not qualify as a dependent, otherwise the parent or the person claiming the student claims the credit.

The student will be considered a dependent (even if they are not claimed as a dependent) if the following applies:

Qualifying Child Dependent:

  • She is under the age of 19, or she is between the ages of 19 and 24, and;
  • She was a full time student for 2016
    • To be a student, they must be, during some part of each of any 5 calendar months  of the year:
      • A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
      • A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.
    • The 5 calendar months don't have to be consecutive.
  • She did not provide more than half of her own support.
    • This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 2 helpful.
  • She did not file a joint tax return.
    • An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.

Qualifying Relative Dependent

  1. She earned less than 4,050 dollars.

  1. Your provided more than half of her support

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1 Reply
Phillip1
New Member

Opportunity Credit for the dependent? The rule states that either can claim the credit but not both. 3 years claimed

A dependent can never claim the credit. 

The student can claim the credit if they do not qualify as a dependent, otherwise the parent or the person claiming the student claims the credit.

The student will be considered a dependent (even if they are not claimed as a dependent) if the following applies:

Qualifying Child Dependent:

  • She is under the age of 19, or she is between the ages of 19 and 24, and;
  • She was a full time student for 2016
    • To be a student, they must be, during some part of each of any 5 calendar months  of the year:
      • A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
      • A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.
    • The 5 calendar months don't have to be consecutive.
  • She did not provide more than half of her own support.
    • This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 2 helpful.
  • She did not file a joint tax return.
    • An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.

Qualifying Relative Dependent

  1. She earned less than 4,050 dollars.

  1. Your provided more than half of her support
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