Father Wants to Claim Me as a Dependent but...

[portalmenow]

I am 21 years old and a full time student. My parents are divorced, and according to their divorce agreement, my father is entitled to claim me as a tax dependent.  However, I do not live with or spend time with my father.

My college expenses are paid completely paid from a 529 account.  My medical costs are paid from a joint account funded 80/20 by my father and mother.  I live with my mother on school breaks and she provides support with the exception of the previously mentioned medical costs.

In previous tax years, my father had signed an 8332 form and my mother claimed me as a dependent. 

For 2019 taxes, my father wants to claim me. In 2019, I earned over $50,000 and I want use every available option to reduce my taxes.  I assume the best option would be to claim myself.  

-  Since I never live with my father, can he claim me as a dependent because of the divorce agreement       even though I never live with him?

-  Are 529 distributions considered parental support, or can I use the distribution amount to say that I

   provided more than 50% of my own support?  All 529 distributions are made directly to me and 

   therefore the 1099-Q is in my name.

-  Given the information above, is there any scenario where I could claim myself? If so, I would really   

   appreciate knowing all of the tax advantages I could get by claiming myself. If not, what advantage

   would I get if I my parents do not claim me as a dependent, even though they could.

[RobertG]

Unless your father provided more than half of your support, your father cannot claim you as a dependent.  

• If you are under the age of 24 and a full-time student, you can be claimed as a dependent even if you did not live with him.
•  
• 529 distributions are not considered parental support, but they are not considered part of you providing your own support either.
•  
• If you provided more than half of your own support, no one can claim you as a dependent.
•  
• If someone did claim you as a dependent, the tax benefit would be the ability to claim any education credits.

Here are the requirements to claim a qualifying child as a dependent.

1. They're related to you.
2. They aren't claimed as a dependent by someone else.
3. They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
4. They aren’t filing a joint return with their spouse.
5. They're under the age of 19 (or 24 for full-time students). No age limit for permanently and totally disabled children.
6. They lived with you for more than half the year (exceptions apply).
7. They didn't provide more than half of their own support for the year.

For further information please see the TurboTax website: Who can I claim as my dependent?