I filed as a dependent that can be claimed, but since learned I will not be claimed this year. I am wondering, how will the IRS determine my dependent status?

[stonefox001]

In light of the recent stimulus checks not being received by dependents, I am wondering if I should try to amend my return or not. I will not be claimed by anyone as a dependent, yet I marked down that I was/ would be on my return that I already filed.

[Anonymous · Accepted solution]

the law is not whether you ARE claimed but whether you CAN be claimed

you must not be a qualifying child (all these tests are met)

• Related
• Same principal abode as taxpayer for more than ½ the tax year.  Temporary absences like for school are ignored
• If not a full-time student, under 19 at the end of the tax year.  If a full-time student under 24 at end of tax year.  

Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.

  >    Hasn’t provided over ½ his/her own support

or are a qualifying relative (all these tests are met)

• meets relationship test
• gross income for 2019 less than $4,200
• you don't provide over ½ your support
• isn’t a qualifying child of another taxpayer

[stonefox001]

Thank you for the quick response!