Can my parents claim me as a dependent if I'm a 22 year old part-time student who made $5000 and have all my expenses paid by my parents?

[softwareguy]

I'm 22 years old. I lived at home with my parents for the entirety of 2014. I was only enrolled as a part-time student in 2014. I made about $5000 in 2014 from employment. My parents pay for all of my living expenses. I have not made any big purchases this year.

Can my parents claim me as a qualifying child or a qualifying relative?

[becky79 · Accepted solution]

Based on the information you provided your parents will not be able to claim you as a dependent. Since you were only a part-time student you are not a qualifying child and you can't be claimed as a qualifying relative since you earned over 3950 for the year.

[blfielder94]

so the child files own tax return and files single? Also do the parents leave the child's name off their return?

[missusbell]

The recommended answer from 3yrs ago was wrong.  If you’re at least a half time student you could be a qualifying child.  It really depends on what type of part time student you’re talking about.  Which is based on what the school checks in the box at least half time student or not.

[missusbell]

This is how turbo tax can potentially screw up a return

[missusbell]

This is how turbo tax can potentially screw up a return

[jarize]

I'm confused. So does a child need to be a full-time or at least half-time student to be a qualifying child? Thanks!

[JoelN]

In regards to your concerns on whether your parents can claim you as a dependent or qualifying relative, I have provided a link that will outline the criteria for both of those particular instances:

https://ttlc.intuit.com/questions/1894472-who-is-a-dependent

Hope this helps. Let us know if you need additional assistance.

[Carl]

You definitely do not fall under the "qualifying relative" rule since you earned more than $4,150 in the tax year. However, from what I read in IRS Publication 17 at https://www.irs.gov/pub/irs-pdf/p17.pdf your parents qualify to claim you under the "qualifying child" rules, provided you were a student for any one semester that started in the tax year. Now reading that publication I can't find anything that breaks it down beyond "student". In other words, it doesn't clarify that you have to be a full time student, or if a part time student meets the qualifications. It just states "student".  See Table 3-1 on page 25 of Publication 17. Also note that if you lived away from home for the purpose of attending school for any period of time during the tax year, that counts as having lived at home per the exception for Residency Test on page 27.