Skip to main content
March 14, 2021
Question

I am 23 and lived with my parents last year (they paid for my expenses). I was a part time student--can I be claimed as a dependent?

  • March 14, 2021
  • 1 reply
  • 0 views
No text available

1 reply

ColeenD3
March 14, 2021

The rule for a Qualifying Child is that you be a fulltime student for 5 months of the year. If you were not, you might still be a Qualifying Relative.

 

Qualifying Relative

You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2020 taxes as long as they meet all of the following requirements :

  • You provided more than half of their financial support. More info
  • They made less than $4,300 in gross income during 2020 unless they are a qualifying child.
  • They live with you or they are related to 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.) 
  • They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
  • They aren't (or won't be) claimed as a dependent by someone else.
  • They aren’t filing a joint return with their spouse.
  • You are not being claimed as a dependent on someone else's return.

 

 

Hal_Al
Employee
March 14, 2021

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 and student status test, a relationship test and a residence test. 

Since you are over 18 and were not a full time student, you can not be claimed as a QC.

 

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 $4300 (2020).
  3. The taxpayer must have provided more than 1/2 his support

In either case:

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