Am I still considered a dependent if I don't live with my parents when off from school?

[lfergus]

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!

[JohnB5677]

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.

[Mike9241]

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