Claiming dependents

[ccdtony]

Hello,

I am currently working on my parent's taxes, here's the background. My dad received a 1099G of $1,430 and SSA-1099 of $12,125, my dad lives with my mom and both are divorced but my mom supports him more than half, in this scenario can my mom claim my dad as a dependent?

[TomK100]

Maybe.  You can claim a child, relative, friend, or fiancé (etc.) as a dependent on your 2019 taxes as long as they meet the following requirements:

Qualifying child

• They're related to you.
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They're under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• They lived with you for more than half the year (exceptions apply).
• They didn't provide more than half of their own support for the year.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year.
• They made less than $4,200 in 2019.
• You provided more than half of their financial support.

When you add someone as a dependent, we'll ask a series of questions to make sure you can claim them. There may be other tax benefits you can get when you claim a dependent.

[mmccleery]

What are the exceptions to living with the parents for more than half the year?

Also, if I’m 23 but I was only a full-time student for the spring semester, can I still be claimed as a dependent?

Thank you!

[LeonardS]

Yes, you can still be claimed as a dependent if you are under the age of 24 and a full time student.  You are considered to be living with your parents when you are away from home on a temporary basis such as attending school.

[mmccleery]

What if I went to school for half the year and then did not live with my mom for the second half, so I didn't live with her at all?

[LeonardS]

In order to give you a correct answer you need to provide the actual living situation you had in 2019. 

[mmccleery]

I lived in an apartment off-campus from college from Jan-July (which my mom paid for). I lived at my boyfriend's parent's house from July-Dec (which is when my mom stopped supporting me). 

[DianeC958]

Since you were a college student for half of the year, that part of the year you are considered living with your mother. 

If your mother did not provide more than 1/2 of your living expenses for the year, she cannot claim you as a dependent.

Rules for Claiming a Dependent on Your Tax Return