If my son claimed himself on his return can I claim him on ours?

[SweetieJean]

Is he eligible to be your dependent?  How old is he? A full time student?

[VolvoGirl]

Yes if you qualify to claim him.  He will have to amend his return to say he can be claimed by someone else.

[Hal_Al · Accepted solution]

No, you cannot also claim somebody that has been claimed on his own return. One person = one exemption.

But it's not optional which return he gets claimed on. So, the real question is should he have claimed himself , on his return. There is a rule that says IF somebody else CAN claim him as a dependent, he is not allowed to claim his own exemption. If he has sufficient income (usually more than $6300), he can & should still file taxes; he just doesn’t get his own $4000 exemption (deduction). In TurboTax, he indicates that somebody else can claim him as a dependent, at the personal information section.  

Even if he had less, he is allowed to file if he needs to get back income tax withholding. He cannot get back social security or Medicare tax withholding.

A child 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 considered third party support and not as support provided by the student.

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. Money he put into savings does not count as support he spent on him self.

The support value of the home you provided is the fair market rental value of the home plus utilities & other expenses divided by the number of occupants.

If he/she has filed a return, claiming himself, he will need to file an amended return, unclaiming himself, so that you can claim him. You do not need to wait until his amended return is fully processed, to claim him on your return. But, you cannot e-file. You will have to mail in a paper return.

UPDATED  8/22/19.    Despite the May 31, 2019 date, above, this is a 2018 or earlier question and answer. 

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. This assumes that most of their income is earned income (wages or self employment) and/or taxable scholarship. Dependents use a special calculation for the standard deduction  (their earned income [including scholarships] + $350).

[SweetieJean]

He also must file if he has at leastt $400 of self-emloyment income (1099-MISC or cash). State filing requirements may be different.

[s1k0]

So how do I show on his tax return that he can be claimed and mail out in a paper return?

[VolvoGirl]

Whose return rejected?  Your or his?  If his rejected you can fix it and resend it.
If his return was accepted he needs to mail in an amended return.

[Rocky068]

2021: Dad's return rejected in February. Son lived with dad (custodial parent) 9 months of 2020 and moved in with mom--who is instructing him on how to stick it to dad telling by him dad is trying to take away kiddos money. My advice to dad is: 1. Dad had every right to claim child. 2. Kid won't file amended. 3. We're filing paper return. 4. Life lesson learned hard: Could you be claimed on someone else's taxes: the only applicable answer was YES. 

You want to play grown up, you may have repercussions you didn't want. BTW, IRS determined to garnish kid's income for 4 months--$350-$400 from what I understand.

We're also filing an amended return for Dad due to late 2021 update gor unemployment recipients who are now receiving an additional credit.

[Lady J in MN]

Thank you.  I still have a few questions.  In the section showing the three items for qualifying relative, are all three required?  My son does live with me, is over 27 but is not disabled.  I do provide over half the support.  The page on qualifying relative seems to be where he would fall, but they list every other type (adopted child, stepchild), but not biological child.  It also states you can be HOH if you have someone that qualifies, EVEN IF you don't claim them as a dependent.  CAN you file as HOH and claim no dependents? The IRS check your status says I can claim him as a dependent.   I didn't, simply because he told me not to; he figured he had to claim himself as single and not a dependent, to get the covid relief checks.  (I understand a dependent's relief check would come to my acct, and I would reimburse him, which I have done in the past).

Since he did that, mine was rejected and I had to file as single, costing me a few thousand in my return.  I couldn't find how I could claim HOH without claiming a dependent.

My main question now is twofold, and I can't seem to get the answer anywhere:  WOULD he still get his own relief checks if he had claimed himself as a dependent?  He made way less than the $4300 last year. 

And if he would still get those checks, is it worth him and myself both amending our returns, showing him as my dependent?   Thank you so much for any help!  

[Hal_Al]

@Lady J in MN 

Q. In the section showing the three items for qualifying relative, are all three required? 

A. Yes; relationship, income, support.

Q. CAN you file as HOH and claim no dependents?

A.  No.  It's possible, but, not in  your situation.   It's a situation for divorced parents with a qualifying child. 

Q.  WOULD he still get his own relief checks if he had "claimed himself as a dependent"?  He made way less than the $4300 last year.

A.  The reason you're not getting an answer is: it's complicated. If he doesn't check the box, on form 1040, saying someone else can claim him as a dependent, he will get the $1800 (1200 +600) recovery rebate credit on his 2020 tax return.  The $1400 third stimulus is tied to his/your 2021 return.  But, like you said the $1400 will go to somebody (you, if you claim him; him if you don't). The first two stimuluses don't work that way; he must claim himself on his 2020 return.  

Q.  Is it worth him and myself both amending our returns, showing him as my dependent? 

A. The only way to be sure is prepare returns both ways and compare. Depending on your income,  Head of household and the other dependent credit probably come out to about the same $1800 he would  get, maybe a little less. "Costing me a few thousand" doesn't sound right, since he can only be a "Qualifying relative", not a "qualifying child" (no EIC or child tax credit). 

Technically, it's not optional.  If he qualifies as your dependent, he cannot claim himself (he must check the box saying he can be claimed by someone else). 

[Lady J in MN]

Thank you Hal.

You did answer most of my questions, and I agree, it's probably not worth the hassle of us both amending.  The first question still seems to be a loophole though: to me it doesn't seem to say if a biological child is over 27 and not disabled, are they a qualying relative?  It says the full list is below, all types of children are listed but biological.  Or says that an adult stepson over 27 and not disabled is an eligible relative, but not if biological.

I did screenshots of both ways, a federal refund as single and as HOH.  Don't know why 2000 difference.  A lower tax bracket for sure.  To top it off, federal was accepted after I resubmitted it as single, but I have to mail in state.  Again this year, there is a bug in the M1PR page; you can't get past it, if your info transferred from last year where you did receive a property tax refund.  Thanks again for the help!

[Hal_Al]

You're probably just "reading past it".

Qualifying relative

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list.

Relatives who don't have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
• Your child, stepchild, foster child, or a descendant of any of them (for example, your
grandchild).  (Publication 501, page 18)

[Lady J in MN]

Hi Hal,

Thank you, yes I guess I only read the TT help text that came up, and not the whole Publication 501.   I really appreciate your help.