It depends on what " I moved out of my parents house and don't live at home anymore". really means and what your parents think it means. Also the support question needs to be answered.
A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:
1. He is under age 19, or under 24
if a full time student for at least 5 months of the year, or is totally &
permanently disabled
2. He did not provide more than 1/2 his own support
3. He lived with the parent (or was temporarily away such as at school) for more than half the year
Going away to college is usually considered a temporary absence. If you live in a dorm, you are definitely temporarily away. But even if you live off campus, whether you have "moved out" is dependent on the circumstances. IRS
Publication 501 on page 15 has a worksheet that can be used to help with the
support calculation. See: http://www.irs.gov/pub/irs-pdf/p501.pdf
Bottom line: it's whatever you and your parents agree it is. If you can't agree, the IRS will decide for you if you both try to claim your exemption.
Two things you should be aware of:
1. There
is a rule that says IF somebody else CAN claim YOU as a dependent, You are not
allowed to claim your own exemption. If you have sufficient income (usually more than
$5950), you can & should
still file taxes, you just don’t get your own $3900 exemption (deduction). In TurboTax,
you indicate that somebody else can claim you as a dependent.
2. There
are restrictions on a student claiming himself and getting the refundable portion
of the American Opportunity credit. A student, under age 24, is only eligible
if he supports himself by working . You cannot be supporting yourself on
student loans & grants. It is usually best if the parent claims the
credit rather than the student. He/she does not qualify for the (up to) $1,000
refundable portion of the American Opportunity Credit (AOC) if items 1, 2, and
3 below apply to him.
1. He was:
.....a. Under age 18 at the end of 2012, or
......b. Age 18 at the end of 2012 and his earned income was less than one-half
of his support, or
......c. A full-time student over age 18 and under age 24 at the end of 2012
and his earned income was less than one-half of his support .
2. At least one of his parents was alive at the end of 2012.
3. He is not filing a joint return with his spouse for 2012.