What to do if you were falsely claimed as dependent on someone else’s taxes?

[Mike9241]

if you know who, you can tell them they must amend their return.

You will be unable to file electronically. Your return will have to be mailed. The IRS may contact you by mail about this. If the person who claimed you did so fraudulently or you don't know who, you may need to report identity theft to the IRS by including Form 14039 in your mailed return. it's under the other tax situations tab. 

or

https://www.irs.gov/pub/irs-pdf/f14039.pdf 

[mayfieldjoy8]

Thank you! Also do I need to mail in my W-2 for that year along with the 14039 Form? 

[AmyC]

Yes, you would include your w2 and any other forms that show tax withheld for that year. Add the identity theft affidavit.  Be sure to sign your tax return and mail it with tracking, not a signature. You just want to make sure your identity isn't stolen in the mail.

You should also Get an Identity Protection PIN (IP PIN) to prevent this from happening again. Best wishes!

[mayfieldjoy8]

Thank you guys so much!!!

[Hal_Al]

What makes you think you were falsely claimed as a dependent.  If you qualify as someone's dependent, they don't need your permission to claim you. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status, a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A child or other close younger relative of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled
2. He did not provide more than 1/2 his own support. Scholarships are excluded from the support calculation
3. He lived with the parent (including temporary absences such as away at school) for more than half the year

So, it doesn't matter how much he earned. What matters is how much he spent on support.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4700 (2023) ($5050 for 2024).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

With the tax law change, effective 2018, most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased. However, you only qualify for an education credit or deduction, if you are not a dependent.

A full time student, under age 24, is only eligible for the refundable portion of the American Opportunity Credit (AOTC) if he/she supports himself by working. She cannot be supporting herself on student loans & grants and 529 plans and parental support.  It is usually best if the parent claims that credit.