Part-time or Full-time College Student Dependent?

Forum|Forum|5 years ago
January 23, 2021
1 reply
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I turned 22 years old in 2020. I was enrolled in a college program all 12 months of 2020, but not at full-time status according to my college. I am I able to be claimed as a dependent?

Hal_Al

Employee

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.

Since you were not a full time student and are over 18, you cannot be a QC dependent. We then look to see if you can be a standard dependent.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

Closely Related OR live with the taxpayer ALL year
His/her gross taxable income for the year must be less than $4300 (2020).
The taxpayer must have provided more than 1/2 his support

In either case:

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

meredith2998Author

I believe I qualify as a Relative Dependent. In this case I must indicate that "Someone else can claim me as a dependent on their tax return." correct? As for "And this person will claim me on their 2020 tax return." I am going to indicate No because the individual choses not to claim me as a dependent. Thank you.

Hal_Al

Employee

That is correct,

But why is the other person not claiming you? They lose out on the $500 Other dependent credit because they don't claim you, but you still lose out on the $1800 stimulus because you CAN be claimed.