If you were married by 12/31/16 then you have the right to file a joint return with your husband and your parent can no longer claim you as a dependent. However, if the joint return was to just get back taxes that were withheld ONLY and not any credits then she may be able to claim you. This was a discussion both of you should have had before anyone filed.
If you wish to file a joint return and you have already been claimed then your only option is to mail in your return this year ... and the parent should amend their return to correct the mistake.
There are two types of
dependents, "Qualifying Children"(QC) and other ("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 and a
residency requirement.
Here are the complete rules for Claiming an
Exemption for a Dependent:
- You cannot claim any dependents if you, or
your spouse if filing jointly, could be claimed as a dependent by another
taxpayer.
- You cannot claim a married person who files
a joint return as a dependent unless that joint return is only a claim for
refund and there would be no tax liability for either spouse on separate
returns.
- You cannot claim a person as a dependent
unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a
resident of Canada or Mexico.
- You cannot claim a person as a dependent
unless that person is your qualifying child or qualifying relative.
Requirements
to be a Qualifying Child:
1. The child must be your son, daughter,
stepchild, foster child, brother, sister, half brother, half sister,
stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the
end of the year and younger than you (or your spouse, if filing jointly), (b)
under age 24 at the end of the year, a full-time student and younger than you
(or your spouse, if filing jointly), (c) any age if permanently and totally
disabled.
3. The child must have lived with you for more
than half of the year (except for temporary absences such as for school)
4. The child must not have provided more than
half of his or her support for the year.
5. The child is not filing a joint return for
the year (unless that
return is filed only as a claim for refund).
6. If the child meets the rules to be a
qualifying child of more
than one person, you must be the person
entitled to claim
the child as a qualifying child.
Requirements
to be a Qualifying Relative:
1. The person cannot be your qualifying child
or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in
one of the following ways:
Your child, stepchild, foster child, or a
descendant of any of them
Your brother, sister, half brother, half
sister, stepbrother, or stepsister.
Your father, mother, grandparent, or other
direct ancestor, but not foster parent.
Your stepfather or stepmother.
A son or daughter of your brother or sister.
A brother or sister of your father or mother.
Your son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or sister-in-law.
or (b) must
live with you all year as a member of your household (and your relationship
must not violate local law – cohabitation is still illegal in Michigan &
Mississippi).
3. The person's gross income for the year must be less than $4,050 for the 2016 tax
year (social security does not count).
4. You must provide more than half of the
person's total support for the year.
There is a very good worksheet to help you
determine how much support you provide. It is on page 15 of IRS Pub. 501
http://www.irs.gov/pub/irs-pdf/p501.pdf
