Is it beneficial to claim son as dependent or let him claim himself?

[lauriey2020]

I am trying to understand if it is beneficial for me to claim my son or should he claim himself if he had unemployment income.  He is a full time student and had unemployment income.  If I claim him, I only get the $500 credit and no tuition deduction.  

[xmasbaby0]

It is not a choice.   If your son CAN be claimed as a dependent he is required to say on his own return that he can be claimed.

https://ttlc.intuit.com/community/dependents/help/when-do-i-have-to-answer-yes-to-being-claimed-as-a...

[lauriey2020]

Thank you for the response as it was helpful.  I have another question now.  My son received a Form 1098-T (Tuition Statement) and since we (parents) are not eligible for the credit, can he take it if we do not claim him as a dependent when filing?  Or, can parents only take the deduction as he is a qualifying dependent whether or not we claim him?  Thank you.

[xmasbaby0]

A dependent cannot get education credits---only the person who can claim the student as a dependent can use the education credit.

https://ttlc.intuit.com/questions/1901526-what-s-the-income-limit-for-education-tax-credits

https://www.irs.gov/help/ita/am-i-eligible-to-claim-an-education-credit

https://ttlc.intuit.com/questions/3262983-who-is-eligible-to-take-the-american-opportunity-tax-credi...

https://ttlc.intuit.com/questions/3383321-why-didn-t-i-get-a-credit-or-deduction-for-education-expen...

[macuser_22]

However, depending on her income and other circumstances, is some cases it can be beneficial to not claim the dependent.

She cannot claim herself if you *can* claim yer even if you do not claim her - the tax law does not permit that.

In fact there are special questions just for that in the personal information section: 1) CAN you be claimed as a dependent by another taxpayer?; and 2) Were (or will you be) claimed by that taxpayer?

If #1 is yes then the student cannot claim them self.

If #1 is yes and #2 is no, then the student still cannot claim them self but there are certain educational credits normally claimed by the parent that the student can claim. That is the only difference.