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December 7, 2019
Question

Did not live in house all year

  • December 7, 2019
  • 2 replies
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2 replies

DoninGA
Employee
December 7, 2019

@649272 You wrote "Did not live in house all year".  That is a statement.  What is your question?

Hal_Al
Employee
December 8, 2019

There are two types of dependents, "Qualifying Children"(QC) and standard ("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, 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.

 

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

Your parents may still be able to claim you, even if you didn't live with them, if your income is low and they supported you. Full rules at:

https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-

Return/INF12139.html

 

With the tax law change, effective 2018, most working people will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased.