If my child and I lived with my mother most of last year are we considered her dependents or am I independent and can claim my own child?

[Display-Name]

I'm over 24 years old and made over $4050. I did not pay rent so is that considered more than half my living expenses? 

[Hal_Al · Accepted solution]

You are not your mother's dependent and may file and claim your child.

However, a child can be the “qualifying child” dependent of any close relative in the household. If you live with  your parents, it may be better if she claims your child. It may be worthwhile to prepare trial returns, both ways,  to see which way the family comes out best. This tool may be useful: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1.

But only one of you can claim the child. Your mother must have more income than you, to be eligible to claim your child.

[Display-Name]

We no longer live with her, thank you for the reply

[Hal_Al]

It's not where you live now; it's where you lived in 2017. If you lived with her more than half the year, it's optional who claims the child (it's your choice, not your mom's choice)

[DeniseF1]

No, you and your child would not be dependents of your mother.

To be a qualified dependent of your mother, you must meet the following qualifications:

Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.

Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.

Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.

Support — did not provide more than one-half of his/her own support for the year.

[Display-Name]

So then she can't claim me due to my age, yet can claim my child?

[Display-Name]

Sorry, didnt see the beginning of your answer, thank you

[Hal_Al]

The first part is wrong. You cannot be a dependent of your mom, but your child can. It's optional whether you or your mother claim the child.