something to keep in mind here.
If the student "QUALIFIES" as your dependent, then it flat out does not matter if the parent actually claims the student or not. The parent has a choice to claim the student or not. The student *does* *not* have a choice. The key word here is "qualify*. If the parent *qualifies* to claim the student as a dependent, then the student must select the option for "I can be claimed on someone else's tax return.".
Also note that one of the five requirements for the parent to qualify to claim the student is:
If the student (not the parent) provides *LESS* (not more) than 50% of their own support for the *entire* tax year, then the parent qualifies to claim the student as a dependent on the parent's tax return.
There is no requirement for the parent to provide the student any support. Not one penny. The support requirement is on the student, and only the student.
There are only two possible ways that a student can justify any claim to providing more than half of their own support.
1) The student is self-employed or has a W-2 job and makes enough income to support their claim to providing more than half of their own support. Remember, scholarships, grants, 529 distributions, gifts for Aunt Mary, money from parents, and income from any other 3rd party source does not count for the student providing their own support. Additionally, the total paid to the student in the tax year from self-employment or a W-2 job, must exceed the total amount of income from all 3rd party sources (scholarhips, grants, etc.) received in the same tax year.
2) The student is the *primary* borrower on a *qualified* student loan, and sufficient funds were distributed to the student during the tax year to justify a claim to providing more than half of their own support. Additionally, the total amount of borrowed funds distributed to the student during the tax year, must exceed the total amount of all 3rd party income received by the student during the same tax year.
While it does happen,it's not at all common for an undergraduate college student to provide more than half of their support for an entire tax year for at least the first four calendar years they are in college.
If your college student is an undergraduate who was under the age of 24 on Dec 31 of the tax year, and they claim they provided more than half of their own support for the year, they best be able to prove it. I can that because they can fully expect to be audited on that sometime in the next 3-5 years. This is because college students are making this claim so they can get the stimulus payment that would not otherwise qualify for if their parents' qualified to claim them on the parent's tax return.
I myself am fully expecting a fair number of those students to get a big shock, along with a big bill from the IRS about 3-5 years down the road, for all the back taxes, interset, fines and penalties they will have to pay when they are unable to justify and prove their claim from their college years, to the IRS.
