When another taxpayer has already claimed you as a dependent on her return, the IRS won't let you e-file. For this year at least, you will need to: file a paper return. If you file a paper
return and indicate that no one else should be able to claim you as a dependent, the IRS will eventually contact you and the other taxpayer to
resolve the duplicate usage (there is no set time frame for how long this will take). One of you will be required to repay any
additional taxes, plus penalties and interest, that were attributed to
the duplicate claim, if applicable. That person will also need to file an amended return.
Who is a Dependent?
"You can receive a dependent exemption for each qualifying child, who could include:
- Your child, stepchild or foster child
- Brother, sister, half brother, half sister, stepbrother, stepsister
- Or a child or grandchild of any of these
To qualify as a dependent child, the child must live with you more
than half of the year, and be under age 19 (or under age 24 if a
full-time student) at the end of 2014. That's defined as attending
school full time for at least part of five calendar months of the year –
whether at home or away at school.
If your child provides more than half of his or her own support, you cannot claim the child as a dependent."
Based on the above, your mother must have determined that she provided more than half of your support. If you think this isn't the case, you can sit down with her and have her fill out this worksheet with you: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf to determine whether she really did provide more than half of your support.
NOTE: Dependents who are single must file their own income tax returns if
their earned income is greater than the standard deduction ($6,100 for
2013, $6,200 for 2014). If a dependent does not earn more than the
standard deduction amount then no return is required. More information regarding Children and taxes is available from the IRS Publication 929, Tax Rules for Children and Dependents.
Reference: SLN12037, GEN83811
