What happens if two people claim the same person as a dependent?

Question

My father and I have been having a disagreement about whether he can claim me as a dependent or not. I meet the support test, age test, and relationship test. But I don't live with him, so I fail the residence test.

But he disagrees, saying that because he pays for my apartment that it is also his "residence". So I produce this link from the IRS' website: http://www.irs.gov/publications/p501/ar02.html#d0e3270

He cannot claim me as a qualifying relative, because my gross income will exceed $3300. He cannot claim me as a qualifying child, because I am permanently moved out and not "living with" him as the residency test states. I don't believe I am "temporarily" absent due to education, because I'm permanently moved out and about to attend graduate school.

He says he is claiming me regardless. I am also claiming myself, because I feel he is unable to legally do so. More frustrating, I called the IRS and got two opposite answers from them. What happens if we both claim me?

Don't get me wrong, I love my father. I am thankful he pays for my life. If I wrote the rules, I'd say I am dependent on him. But I'm not letting him commit tax fraud using my name.

Answer 1

Only you are allowed to claim yourself. If you don't claimed yourself, then your father can claim you. If both of you and your father claim you, then your father will be billed for the additional tax on the exemption later by IRS.

Answer 2

The IRS will first ask each of you to drop the claim if you think you aren't intitled to it. If nobody blinks, they'll investigate, and determine who gets the exemption and who has to pay back the extra taxes for claiming the exemption but not being eligible to.

My opinion, for what that's worth, is that you'll get the exemption due to the residence test, unless your dad stays part-time at your apartment and it doesn't sound like he does.

It doesn't matter who files first - the other responders are wrong on that. There are no tiebreakers for being first - either you're eligible to claim the exemption or you aren't. The only thing that filing first gets you is that you'd probably get the refund since they wouldn't know another claim is coming. But if you lose when they look at eligiblity, you'd have to pay back not only the part of the refund that you didn't have coming, but also interest and possibly penalties.

Pretty soon you'll be 23 if you're getting ready to attend grad school. In the year when you turn 23, the question goes away, since you'll be too old to be claimed as a qualifying child in any case.

Answer 3

on condition that they are husband and spouse submitting a joint return. in basic terms one exemption is permitted for a based. If 2 taxpayers declare the comparable individual, they are going to the two pay attention from the IRS. IRS ebook 501 provides the factors to confirm it is entitled to declare the exemption.

Answer 4

Hi,
I am a tax preparer. My answer would be..........
Whoever claims you first will get the immediate credit. But if you claim yourself after him your return will be flagged by the IRS. The IRS will investigate and determine who should claim you and who gets the credits. If your dad claims you and isn't suppose to he will have to pay back any $$ he received and he could get audited.

Answer 5

whoever files first gets it, the second claim will be denied and you will end up owing or just not receiving the refund... is your name on the lease as the sole occupant? technically you are out, but think of it this way... if he can claim you and save some money, then why not let him if he's paying for everything else? do you take the education credit? you prob don't even need to claim yourself if all you made is 3300 dollars

Answer 6

the only way to out smart him is to file first...

If you truly live seperately...File your taxes...or got to see an IRS agent in your city building...They will help