I am unsure if my mother can claim me as a dependent, I can claim her as a dependent or if we have to file separately.

[marthaprice35]

 I was a full time student from January - May, from May to September I was unemployed. She supported herself and me throughout the year until I got hired in September. From September to December I supported myself and my mother since she stopped working when I got hired. I made more money from September to December than what my mom made in January - September. We both made more than the $4050 minimum. Can either of us claim the other as dependent or do we file separately?

[BobB7]

How old were you  on 12/31/2108? Did you live with your mother in her house until you went to the new job?

[marthaprice35]

22 years old, I was away at college from January to May, then lived with my mom for the rest of the year

[BobB7]

Since you were under 24 when you completed school and you were a full time student for part of at least 5 months and you don't seem to be filing a joint return then she can claim you as long as you didn't provide over half your own support.

Since the value of your living in her home for eight months counts as support provided by her and whatever expenses of yours she paid it seems that probably she should claim you for 2018.

Whether you can claim her in 2019 depends on whether her 2019 income (not counting Social Security) exceeds $4200 and you provide over half her support.

She can also file as Head of Household on her 2018 return.  You file as Single and indicate that someone else can claim you and is doing so.

[marthaprice35]

Thank you for your answer! Sorry to make this more complicated. While I was at school, I don't think my mother supported me since everything was paid for by grants, loans, and my work-study job. (please correct me if I'm wrong!) My mother fully supported me after I graduated from May-September meaning she paid rent, food, and any expenses for herself and me. When I started working in September, I paid the rent, food, and all expenses for myself and my mother. So would you say that I did provide more than half of my own support? It seems like she supported me for 4 months, I supported her for 3 months and I guess I supported myself the 5 months I was in school? Still just trying to figure out if she has to claim me as dependent or not. Thank you again for your time!

[BobB7]

OK.  Complicated.  Since your "real home" while you were at school was considered to be her place then you have to count half the rent on her place as support she provided for you.  But the housing cost at school would be support provided by you (so two housing costs for the same period enter into the calculation). It's close enough that probably it could be justified either way.  Given that (and I very seldom say this under these circumstances) you and your mother might try doing a sample return for her counting you (and filing as Head of Household) and you filing as a dependent and then again with you each filing as Single and no one being a dependent.  See which way works out best in total and file that way.  If you cannot agree then you can each file your way and let the IRS adjudicate it.  Not the best approach!