@schaefer_boucek wrote:
Tuition remission means that my college is paid for by the university because my mom works as a lecturer there. I get free schooling because I am claimed as her dependent but I have to be claimed as a dependent.
The important question is, can you be claimed? Do you actually qualify? You need to read publication 501.
https://www.irs.gov/forms-pubs/about-publication-501
To perhaps oversimplify, you can be claimed as a dependent by your mother under one of two scenarios,
1. You meet all these tests:
a. You lived in your mother's home more than half the year.
b. You provided less than half your own support (it does not matter who else supported you as long as you provided less than half your own support)
c. You don't file a joint return with your spouse.
d. You are under age 24 while being a full time student.
2. Or, you meet these tests.
a. Your taxable income for 2024 is less than $5050.
b. Your mother provided more than half your support (for this test, it does matter, your mother (or parents if she is married) must provide more than half your support)
c. You can live anywhere and be any age for this test.
You must meet all the tests for one type of dependent, not 1a and 2b, but 1a,b,c,d all, or 2a and b.
Lived at home includes living away from home at college, as long as your mother's home is still your permanent home, and you return there for breaks etc., because being away at college is considered a temporary absence. But once you move out permanently (such as, to move in with your new spouse), that "lived at home" is over. So unless you and your spouse live at home with your mom, then whether you can be claimed as a dependent for 2024 depends on when you moved out, and you probably can't be claimed for 2025.
The two support tests are sightly different, but for each, you can add up your support costs, and figure out who pays what. Support includes rent or mortgage, utilities, food, clothing, travel, entertainment, medical expenses, and tuition. If you got free tuition in 2024, that does not count as support provided by your mother (even though it is her employee benefit) or support provided by you, it is ignored, because it wasn't billed to anyone. Maybe your mother pays other expenses, or maybe your spouse works and provides your expenses, so that you would pass test 1b. But unless your mother substantially supports you and your spouse, you probably don't pass test 2b.
So it comes down to where you lived, and how much financial support your mother provides.
Then, if you qualify to be claimed, and you either file MFS or don't file at all (because your income is less than the standard deduction), your mother can claim you as a dependent.
