Can parents claim a child over 24 years old?

[mdwhwaha]

I’m 26 years old, I live with my parents, and currently don’t work, but I received a 1099 from the 2016 election working for a local candidate. I have already filed my own tax return and Claimed myself as an independent. The problem is, my parents want to claim me as a dependent on their tax return. And they should know as well as I do that I am over the age of 24 and that you can’t claim a dependent over the age of 24. That would mean I am no longer a qualifying child. I’m not a relative I’m not a son-in-law nephew or cousin etc. I’m their son, can they claim me as a dependent? Because I would prefer they not claim me as a dependent and allowing me to claim myself as independent from them. So what do I do in this case? At this point if my parents claim me as a dependent I will move out of the house.  I’m not permanently disabled, I’m not on SSI or SSDI. So what do I do? When I filed a FAFSA for the 2018-2019 school year I already provided my own tax return information. While I kind of depend on them, for college expenses, can they Legally claim me as a dependent? Don't I have the right to file independently if I wish to do so? I need answers. I don't want to move out and threaten a law suit on my parents, but I will do everything in my power to protect myself and my money I work very hard for. I am not permanently disabled I do have ADHD, Autism, Depression and Anxiety. But I need answers. I refuse to let them amend there own tax return for their benefit. They maybe my parents but I'm an adult, and if I want to be independent of my parents that should be my right.

[TaxGuyBill]

Assuming they paid for over 50% of your support, they can claim you if you had income  of $4050 or less.  If you had more than that, they can not claim you.

Does that answer your question?

[mdwhwaha]

No. Not really, Read my entire question again and please try again.

[TaxGuyBill]

How much income did you receive in 2016?

Did they pay for over 50% of your support (housing, food, college, etc.)?
<a rel="nofollow" target="_blank" href="https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf...>

Why are you so concerned about them claiming you as a dependent?

For FAFSA purposes, you are considered "independent".  However, that is completely different than tax dependency.

[mdwhwaha]

I made $1,552.50 last year as an independent contractor and received a 1099. It matters because that means they take my tax refund away!!! Now answer my question Do I or Do I not have every legal right to claim myself as independent on my own tax return or not?

[TaxGuyBill]

No, you do not have the right to claim yourself.  Claiming yourself is breaking the law.  Only your parents have the legal right to claim you.  You should amend your tax return.
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/1894381-how-to-amend-change-or-correct-a-return-you-already-filed"...>

[Hal_Al]

You are misunderstanding the definition of Qualifying Relative.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit . They are interrelated but the rules are different for each.

The son (or daughter) of a tax payer, that does not qualify to be a Qualifying child; can still be a Qualifying Relative dependent. But, there is now an income test. As others have told you, your parents can claim you if you had less than $4050 of income. Moving out may not change that. They can still claim a relative that does not live with them, as long as the income and support tests are met.

 Being over 23 does not disqualify you from being a dependent; it only disqualifies you from being a qualifying child.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:
1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4,050 (2016)
3. The taxpayer must have provided more than 1/2 his support
In either case:
4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

[Zbucklyo · Accepted solution]

They are entitled to claim you as a 'Qualifying Relative' if your income was under $4,050 and they provided more than half your support (TaxGuyBill already provided you with that answer).  Otherwise, they are not.  If they are entitled to claim you, you can not claim yourself as "independent" even if you wish to do so - to answer your question precisely. 

As a practical matter, if you claim yourself, and your parents do not claim you (even if they are legally entitled to do so), the IRS will not investigate.  However, if both you and your parents attempt to claim you, the IRS will investigate, and determine who is eligible to do so.