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agent797797
New Member

Income of dependent child:Can I still claim my 19 yr old full time student who has earned 8k, as a dependent, although he is required to file his own taxes?

I know that my 19 yr old full time student is required to file taxes due to his income amount of 8k; however, I claim head of household and support more then 50% of his living expenses and tuition. Am I still able to claim him as a dependent, if he is doing his own tax filing?

1 Best answer

Accepted Solutions
Melaine
New Member

Income of dependent child:Can I still claim my 19 yr old full time student who has earned 8k, as a dependent, although he is required to file his own taxes?

Based on the information given, because he is under the age of 24 and in college full time, regardless of how much he makes, as long as he did not provide for more than 50% of his support then you still qualify to claim him on your return.  Remember, this is based on his ability to support himself, not on you providing more than half of his support.  If he provided for more than 50% of his own support, then you would not qualify.  Do not include grant, scholarships and student loan to determine if he provided more than half his support.  Please review the rules in IRS Publication 970, tax benefits for education. 

Summarized, it states that;

 If the student:

Is under the age of 24 on Dec 31 of the tax year and:

Is enrolled in an undergraduate program at an accredited institution and:

Is enrolled as at least a half time student for one academic semester that begins during the tax year, (each institution has their own definition of a half time student) and:

the STUDENT did NOT provide more that 50% of the STUDENT’S support (scholarships/grants received by the student do not count as the student providing their own support)

Then:

The parents will claim the student as a dependent on the parent's tax return and:

The parents will claim all scholarships, grants, tuition payments, and the student's 1098-T on the parent's tax return and:

The parents will claim all educational tax credits that qualify.

If the parent is claiming the student as a dependent, the student can still file their own tax return to try and receive the taxes they paid for that year.  Whenever they are completing their taxes, the student must select the option that states; 'I can be claimed on someone else's return' (see screen shot from Turbo Tax online).  Remember, however, that who claims the student as a dependent will be the one who claim qualified education expenses for education or credit.

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1 Reply
Melaine
New Member

Income of dependent child:Can I still claim my 19 yr old full time student who has earned 8k, as a dependent, although he is required to file his own taxes?

Based on the information given, because he is under the age of 24 and in college full time, regardless of how much he makes, as long as he did not provide for more than 50% of his support then you still qualify to claim him on your return.  Remember, this is based on his ability to support himself, not on you providing more than half of his support.  If he provided for more than 50% of his own support, then you would not qualify.  Do not include grant, scholarships and student loan to determine if he provided more than half his support.  Please review the rules in IRS Publication 970, tax benefits for education. 

Summarized, it states that;

 If the student:

Is under the age of 24 on Dec 31 of the tax year and:

Is enrolled in an undergraduate program at an accredited institution and:

Is enrolled as at least a half time student for one academic semester that begins during the tax year, (each institution has their own definition of a half time student) and:

the STUDENT did NOT provide more that 50% of the STUDENT’S support (scholarships/grants received by the student do not count as the student providing their own support)

Then:

The parents will claim the student as a dependent on the parent's tax return and:

The parents will claim all scholarships, grants, tuition payments, and the student's 1098-T on the parent's tax return and:

The parents will claim all educational tax credits that qualify.

If the parent is claiming the student as a dependent, the student can still file their own tax return to try and receive the taxes they paid for that year.  Whenever they are completing their taxes, the student must select the option that states; 'I can be claimed on someone else's return' (see screen shot from Turbo Tax online).  Remember, however, that who claims the student as a dependent will be the one who claim qualified education expenses for education or credit.

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