How best to answer question on Dependent in TurboTax Desktop

[bluemoon]

Scenario Background:

Divorced parent claimed biological child as a dependent on alternate years per agreement with the other parent. Child is now 20 years old, attends university in California, but one parent (the one posting this question) no longer lives in California and moved to another State, but the adult child still attends university in California and visits the out of state parent during holidays.

The child (or adult child since is 20 years old) can they still be claimed as a dependent (no agreements exists with the other parent anymore due to the fact the child is over 18 now). Last year, I believe the child filed taxes on their own and this year may want to file on their own and was not claimed on Taxes by the parent posting this question. 

Should the Dependent question be left as default selection - NO DEPENDENT?

Thank you in advance for your assistance.

NOTE: Please see attached image

[Vanessa A]

Where is this child's main home when they are not at school?  Is it with you or the other parent?  Are the holiday visits split or short or it is their main home?

Do you provide more than half of their support?

Basically, moving out of state doesn't change whether or not you can claim them as a dependent.  It would still be the same criteria that was used when you lived in state. 

The following criteria must be met to claim someone as a qualifying child:

• Your child (including adopted and foster children), your sibling, or a descendent of any of them.
• Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
• Lived with you for more than 6 months during the tax year
• They did not provide more than half of their own support (social security does not count)
• They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

• Your child ( including step children, adoptive children and foster children) or a descendent of them
• Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
• Your parent or grandparents, including step parents and in laws
• Any other person that lived with you for the entire tax year
• Not a qualifying child of another taxpayer
• Someone that you provided over half of their support for during the tax year
• Has less than $5,050 in income (not counting social security)
  
   

[bluemoon]

Thank you for responding, Vanessa. Please find below additional information.

Where is this child's main home when they are not at school?

Main home is in California when they are not in school and yes, it is with the other parent as I am out of state and if the child used my address, then they would be subject to Out-of-State tuition. But they are a resident of California.

Is it with you or the other parent?  Are the holiday visits split or short or it is their main home?

It is with the other parent

Yes, holidays are kinda split now that the child is 20, but spend most holidays with the other parent as travel out of state is not always an option if the break is only for a week or so.

Do you provide more than half of their support? No, not for the past 2 years or since I have moved out of state but when I was in California, Yes I did, but that was 2 years ago.

I hope this provides you with the additional information. Thank you again for your assistance.

[AmyC]

The laws for claiming a child based on a divorce decree are different. Now that the divorce decree doesn't speak to college, you will have to go by the IRS rules.

 While the child is at college, they are considered to live at home with parent since college is a temporary absence -which is why Vanessa was asking about "where does the child go" when not in school. 

You said you don't support the child, verify that with the IRS Worksheet for Determining Support. If you don't support the child, you will not claim the child.

If you could claim the child as a dependent, you certainly don't want to claim the child and have them lose in state tuition. You will need to verify:

• did the child already file and claim themself, 
• will you claiming the child affect their residency, any 
• other concerns your or the child or the other parent have.

The IRS has a quick quiz to help, Dependent - Who can I claim?