Can my mom claim me as a dependent?

Question

I'm 30yr old student in college w/o a job. Can my retired mom claim me as a dependent on her taxes? Can she take the standard deduction of $3.3k for me?

Answer 1

You have to be under the age of 24 and in college or any age and permanently disabled to be claimed on your mother's taxes.

From the IRS website:
"Permanently and totally disabled. A person who, at any time in
can claim the child for purposes of the dependency exemption (line 2006, cannot engage in any substantial gainful activity because of a 6c) and the child tax credits (lines 53 and 68). However, this special physical or mental condition and a doctor has determined that this rule does not apply to head of household filing status, the credit for condition has lasted or can be expected to last continuously for at child and dependent care expenses, the exclusion for dependent least a year or can be expected to lead to death."

So, unless you are permanently disabled as defined by the IRS, she can not claim you.

Answer 2

Did you live with her all year? Did she pay over half of your support? Did you have an income (interest, dividends, ...)? If so, how much? Are you married? These are all questions that need to be answered.

Added info:
page 20 of publication below:

A qualifying relative is a ... son...(or some others)
(you meet this for your mother)

AND

is not a qualifying child of someone else

(you meet this, since you are not asking about your father)

AND

has gross income less than $3300 (you didn't say)

AND

[your mother] provided over 1/2 your support

AND

is a US citizen (or a couple of other condiions)

AND

is not married (can be married, but more restrictions)

AND

[your mother] cannot be claimed as a dependent by someone else.

Answer 3

She can't claim you as a qualifying child since you're over 23.

She might be able to claim you as a qualifying relative though. She can if she provided more than half of your support, and if your gross income for 2006 wasn't over $3300. If you made more than that, then no, she can't claim you and get the $3.3k exemption for you.

Answer 4

She could claim you as a dependent if she provided more than half of your support and your gross income was less than $3,300 in 2006. Im assuming youre not married and you lived with your mother (with the exception of being away at school).


http://www.irs.gov/pub/irs-pdf/i1040.pdf

Answer 5

I'm not really sure but I really don't think so. Best thing to do is go to H&R Block or a tax service agency near you and explain your situation more than likely they'll give to a striaght answer.