If I moved out in August, and I pay for my own college tuition am I considered independent, or am I dependent because I lived with my parents up until August?

It depends. Are your parents going to claim you? Even if you are paying your own tuition you may still be a dependent if your parents, or someone else, is paying for a majority of your support.

Your parents should claim you if all of the following are true:

• Age. You are under age 19 or, if a full-time student, under age 24.
• Residency. You lived with your parents for more for more than half the year, not including temporary absences such as school, vacation, business, medical care, military service, or detention in a juvenile facility.
• Support. You DID NOT provide more than half your own support;
• No one else is claiming you, such as another parent, in cases of divorced parents.

Use the IRS app Whom May I Claim as a Dependent? to help you decide.

Simple answer: you are still a dependent  because you lived with your parents up until August.

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

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

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