Stimulus check for dependent

[Yandongyuan]

My daughter, 20, filed her 2019 tax without (by mistake) claiming to be my dependent and she got the $1200 stimulus money.

I have not filed my 2019 tax yet. Since the stimulus money is for 2020, can I still claim my daughter as dependent for 2019 tax and not claim her for 2020 tax? If I claim her as dependent for 2019, will she be asked to give back the $1200?

[NCperson]

CAN you (not will you) claim her in 2020?  

you always have the option of claiming your daughter or not. the IRS doesn't care

HOWEVER, your daughter doesn't have that option.  she has to report if she CAN be claimed.

assuming she is NOT in school, you must be able to pass ALL FOUR of these tests to claim her.  Answer for both 2019 and 2020 as it may be a different result depending on your daughter's circumstance. 

1. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
2. The person's gross taxable income for the year must be less than $4,200 in 2019.
3. You must provide more than half of the person's total support for the year.
4. The person must be a U.S. citizen, U.S. resident alien, U.S. national, or a resident of Canada or Mexico.

if you CAN NOT pass all 4 tests, she should NOT click the button that someone else can claim her.  And neither CAN you claim her.

Please respond to whether you've passed the 4  tests or not and I'll be able to provide advise on what to do with the $1200 she received. 

[Yandongyuan]

Yes, my daughter qualifies for both 2019 and 2020 and is a student.

[NCperson]

@Yandongyuan - sorry, I am slightly confused by your answer.... I assume you mean she is your dependent for both 2019 and 2020.

to "do the right thing", i would suggest she sent the money back to the IRS with a brief note and a copy of her tax return stating she inadvertently failed to check the box that she could be claimed by someone else and therefore is returning the stimulus money 

you can google the address as it is state dependent.... google "IRS ADDRESS <<MY STATE>>"  it'll tell you the mailing address for your state if a check is enclosed.  If she received a check from the IRS just write void on it and stick it in the enveope.  if she received direct deposit, just make out the check payable to the US TREASURY and place her SS# on the check.  

PS: you can certainly make a decision to not claim her in 2020.  That is your right.  But her responsibility is different.  She is asked, as we all are, CAN someone else claim you?  that is factual and doesn't change whether or not you decide to claim her.  The question she is asked is NOT,  "DID someone claim you?" see the difference? 

does that help? 

[Yandongyuan]

I would rather not to claim her as dependent so that she can keep the money.

The question is: 2019 or 2020?

[NCperson]

@Yandongyuan - you have the right to claim her or not claim her per the IRS; however, she doesn't have the same right to check or uncheck the box on her tax return.

the question she has to answer is CAN she be claimed as a dependent by someone else.   And that answer is the same whether you claim her or not.   the question is not 'Was I claimed by someone else", it's "Can I be claimed by someone else" - see the difference? 

if you CAN claim her in 2019 or 2020, and she filled out the tax form incorrectly, best to return the money as it was only based on that incorrect tax return did she receive the money in the first place. 

make sense?