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Can I claim my son as a dependent?

Sorry for the long post, I tried to provide all relevant details.

 

I am trying to figure out if my son has to check the box "someone can claim you as a dependent". It would be to his advantage NOT to check it, and it makes very little difference to me, so we would prefer if he did not need to check the box. However, given his situation it is not entirely clear to me if I can claim him or not. Here are the gory details:

 

- He graduated from college in May and immediately started a PhD.
- His Phd is funded by a research fellowship from the NSF. The NSF pays his tuition directly to the university, and in addition pays him a living stipend (The living stipend is taxable, but I believe it is considered unearned income).
- In 2023 he did not pay any tuition at all (His spring undergraduate semester was paid in December of 2022, and his fall PhD tuition was entirely covered by the fellowship).

 

- His living expenses, including rent, food, clothing, entertainment, etc, were $38,700
- In addition, tuition paid in 2023 was $15,200 (for the fall semester)
- We (parents) contributed $20,100
- Fellowship stipends gave him another $14,500
- He paid $4,100 on his own.
- The fellowship fully covered the $15,200 in tuition.

 

So, first test, covering 50% of his living expenses: I don't know if I should include the $15,200 in tuition among his expenses. If I include tuition, then we definitely did not pay more than 50% of his expenses and cannot claim him. I know tuition DOES count, but I believe Scholarships don't count as "support" for this test (I am not sure if the fellowship counts as a scholarship?). So, do I include the $15,200 of tuition among his living expenses? If I do, then that answers the question and we're done :-).

 

If I cannot include tuition, the second test is whether he lived more than half the year with me. From January through July he was an undergraduate and rented an apartment at school in CA (a different state from where we live). In August he moved cities to start his Phd, rented a new apartment (also in CA) and started the process to become a CA resident (which is required by his new school). So, physically, other than limited travel for vacation, he spent all year living in CA. For the second half of the year it is clear he is now living as a CA resident and no longer lives with me. But for the first half, since he lived in a different state as an undergraduate student, is this considered "temporary" and therefore he was technically still living at home? Did he, or did he not live more than 6 months with me? The total rent for both apartments is included in the $38,700 of his living expenses, so he paid rent in CA for all 12 months of the year.

 

Any guidance will be appreciated!

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3 Replies
Vanessa A
Expert Alumni

Can I claim my son as a dependent?

How old is your son?

 

If he was 24 or older at the end of 2023, and he had income of more than $4,700, you cannot claim him.  

 

If he is under 24, and still a full time student, the question is not whether you provided more than half of his support.  The question is did HE provide more than half of his own support.  The scholarship does not count as him providing his own support. So, if he is under 24, a full time student and did NOT provide more than half of HIS OWN SUPPORT, then you would still be able to claim him as a dependent.

 

As for living, being away at school counts as a temporary absence.  This means, that if he was away for school, and did not make CA his permanent home for the first half of the year, then that time would count as him living with you.  So, if he did not move to CA to make it his home until August, then yes, he lived with you for more than half the year. 

 

Who qualifies as a dependent

 

You said it is advantageous for you not to check the box for him.  Is he wanting to claim an education credit?  Or are there other reasons such as the Earned Income Credit?

 

Who can claim an education credit?

What is the Earned Income Credit? Find Out If You Qualify

 

 

 

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Can I claim my son as a dependent?

Thank you for the detailed reply. My son was 23 at the end of 2023. based on what you said I can claim him as a dependent.

 

You asked why it is advantageous for him not to check the box. My son's income consists entirely of the living stipends from the NSF fellowship. As far as I understand it, these stipends are considered unearned income, which makes him subject to the "kiddie tax". All his income will be taxed at my tax rate, which is much higher than his. It seems unfair to him.

 

So, since he is eligible to be claimed as my dependent, what happens if I do NOT claim him, but he still checks the box saying he can be claimed? I sssume this is possible. In this case, would he still be subject to the "kiddie tax"? Or would not claiming him on my return means he would not be subject to the kiddie tax?

KrisD15
Expert Alumni

Can I claim my son as a dependent?

Scholarships, Grants, and Fellowships do not count as the student suppling support. 

So, if a student lived off scholarships and money from their parents, their parents supported the student and may claim the student as their dependent. 

 

If the student selects "Yes, someone can claim me" but also "No, someone else will not claim me" the student will still be subject to Kiddie Tax. The advantage to this selection is that the student will then be eligible to claim the "Non-refundable" portion of an education credit if they meet the other requirements of the credit. 

 

 

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