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chaz514
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Can my mother claim me

 
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1 Best answer

Accepted Solutions
Hal_Al
Level 15

Can my mother claim me

It does not matter how much income you have, earned or unearned, for the dependency test. 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 & student test.

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. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self. The support value of the home the taxpayer provides is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

________________________________________________________________________________________________________________

The contradicting things, you heard about the unearned income of a student-dependent may be  regarding a separate (from dependency) issue known as the kiddie tax.  It essentially says that unearned income over $2100 will be taxed at the parents tax  rate, but on the students return.

________________________________________________________________________________________________________________

If you are her dependent, she can file as Head of Household. It's essentially (but not exactly) the same support rule.

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1 Reply
Hal_Al
Level 15

Can my mother claim me

It does not matter how much income you have, earned or unearned, for the dependency test. 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 & student test.

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. Scholarships are considered third party support and not as support provided by the student.

3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support. Money he put into savings does not count as support he spent on him self. The support value of the home the taxpayer provides is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

________________________________________________________________________________________________________________

The contradicting things, you heard about the unearned income of a student-dependent may be  regarding a separate (from dependency) issue known as the kiddie tax.  It essentially says that unearned income over $2100 will be taxed at the parents tax  rate, but on the students return.

________________________________________________________________________________________________________________

If you are her dependent, she can file as Head of Household. It's essentially (but not exactly) the same support rule.

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