Can my dad claim me as a dependent if I am 20 years old working full time and am on my own insurance but do still live at home? I pay all of my own bills.

[atapiub32]

I plan on claiming myself again this year but my father stated he plans to claim me so that I cannot claim myself. I love at home and am 20 years old, I am a full time EMT for the city of Toledo and I am not a full time student. I have all of my own insurance and pay all of my own bills.

[Hal_Al · Accepted solution]

He cannot legally claim you. Living at home is a factor, but it is not enough, alone, to claim you

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies the taxpayer for the Earned Income Credit.

The age limit is 19 for a QC (24 if a full time student).

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year

2. His/her gross taxable income for the year must be less than $4,050 (2016)

3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico

5. He must not file a joint return with his spouse or be claiming a dependent of his own

6. He must not be the qualifying child of another taxpayer

Since you are not a full time student, you can not be his qualifying child. Since you have more than $4050 of income, you cannot be his qualifying relative.