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March 7, 2021
Question

My mom claimed me as a dependent for 2020 because I am a college student under 24, but she doesn't not provide half of my basic need support. Should I be a dependent?

  • March 7, 2021
  • 1 reply
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1 reply

Hal_Al
Employee
March 7, 2021

No.  She is not required to provide half your support.

 

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. 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.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

 

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 support provided by the student himself
  3. He lived with the parent (including temporary absences such as away at school) for more than half the year