Skip to main content
January 16, 2022
Question

I usually file dependent because of the Hazelwood act but I graduated in the spring and started grad school in the fall so now I am independent. How would I file now?

  • January 16, 2022
  • 1 reply
  • 0 views
I was considered dependent because of the hazelwood act but now that I'm a grad student I can use the HA and consider myself independent. So how would I file since I was technically both last year? My parents don't support me in any way except by giving me the HA.

1 reply

Hal_Al
Employee
January 16, 2022

Q. If I am not a dependent, how do I file now?

A. You just don't check the box on form 1040 that says you can be a dependent. In TurboTax, you answer no when asked if somebody else can claim him as a dependent, at the personal information section (you don't check that box).  

 

It may be an Hazelwood Act  requirement that you be your parent's  dependent to get the benefit, but, the reverse is not true. Nobody is a dependent "because of the Hazelwood act" (HA).  You parent's service might qualify you for the HA,  but it is not something they "give" you, nor is it considered support they provided, for the dependent test. 

 

You either qualify as a dependent under the IRS rules or your don't.  Going from undergrad to grad student does not change that. 

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, student status, a relationship test and residence test.

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 (including HA) 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

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