Hello!
I am a 23 year old graduate student who lives full-time in the city where my school is. I do not return to live in my parent's home on breaks from school, and am registered to vote here, pay utilities here, have a vehicle registered here, etc.. Over >50% of my expenses are paid for by loans and scholarships (aka both me and my parents pay <50% of my expenses) and I am filing single. Am I still considered a dependent of my parents when filing my return? Thanks!
No, If you do not return home at school close, and you have your own residence, you should not be claimed as a dependent by your parents.
Qualifying child as dependent
1) is your absence from your parent's home temporary (you intend to return) - no you do not meet the residency test to be their dependent. yes you do meet the test
2) support - scholarships are ignored for the support test. so if you provide over 50% of your support you are not a qualifying child, if you don't you would be a qualifying child for this test
if you are not a qualifying child based on the above you could be a dependent under the qualifying relative rules
1) you are not a qualifying relative if you provide over 50% of your support or
2) you are not a qualifying relative if your non-tax-exempt income (ie taxable income ) is $5,050 oer more
if you want you can use this page to check on the support issue
https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
One more thing if you are not a dependent make sure you contact your parents not to claim you. if they file before you and claim you even if not qualified you'll be blocked from e-filing. if you are not a dependent and file first, if they claim you, they will be blocked from e-filing