2019 tax return

[tracyl20]

Please help me with the issues below:

-If the parents has a 22 years old dependent, had a job with AGI $37788. She remained a full time student in 2019 until she graduated in May 2019. As usual, she still qualifies as a dependent on a parent’s tax return. Can she qualify for a $1200 stimulus check, if her parents decide not to claim her as their dependent? If she had filed her return earlier this year with a dependent on someone else, but her parents had not yet filed it. Can she file amended return to change her status as not dependent on someone else. 

-With a dependent 18 years old, full time student, had a job, AGI $7000. If  the parents do not claim this child this year to let their child qualify for a $1200 check, then next year they claim this child back to their return. 

-Is it legally to do that for both cases above?

Please advise! I look forward to hearing from you soon. 

[JohnB5677]

First case:  If the parents did not claim the 24 year old, she will have to file an amended return to qualify for the stimulus check

Second case.  A person (child) can go back and forth being a dependent based on the facts.

Key issues are:

• Where did they live (School counts as home)
• Who paid for more than half of their expenses
• Is the person married
• Are they a relative
• What is their gross income

Rules for claiming a dependent