Am i considered independent?

Question

When I filed my income tax last year, I was 24 years old and living at home with home w/ my mom (still am). I was also working part-time (made about $7500) and going to school part-time. I could've sworn that I read somewhere that I could claim independent no matter what (according to all the factors I've listed above).

However, my mother claimed me as a dependent since I still live with her rent free. The woman who did her return even said she could claim me. My mom even mentioned that she purchased a textbook for me (which she did not). I am slighlty peeved.

Yeah I do live rent free, but I buy my own clothes...pay for my books, pay for my bus and cab fare, personal items, ...

Sorry for rambling, but who is right? We both got letters from the IRS saying that one of us has to amend.

Answer 1

First Wartz is wrong, the dependency does not matter on how much money you made. It depends on how much your mother contributed to your living. And that includes the value of rent, utilities, food, and any other thing you might have consumed. Even a portion of the cable bill can be attributed to you. So most likely your mother is right here and you would need to amend your return. Most likely it isn't going to cost you much anyway since you didn't earn a whole lot and all of your school expenses should be tax deductable, even the bus/cab fare to get you to school.

Answer 2

Not quite enough info to tell it depends on when you turned 24, and whether your part-time school was all year.

If you were 24 by the end of the year, and made over $3300 in 2006, then your mom could not legally claim you as a dependent even if she supported you totally, and the woman who did her return was WRONG. If you're a full time student you can be claimed as long as you are UNDER 24, but not once you turn 24. See irs.gov, download publication 17, and read chapter 3 on who can be claimed as a dependent. It's very clear that you can't be. Your mom is the one who has to amend her return if you were 24 by 12/31/06. The end of the tax year is the date that matters, not the date when you filed your return.

If you didn't turn 24 until 2007 and were a full time student in 2006 for at least 5 months, then it depends on whether or not you provided over half of your own support, so it will get trickier to prove but the exemption would probably go to your mom. There's a section in that same chapter to figure amount of support each person provided - it shows how to value things like living quarters. If at the end of 2006 you were still 23, but were a full time student for some part of at least 5 months of 2006 and didn't provide over half of your own support for the year, then your mom can claim you for 2006.

You mention going to school part time. If you were part time in school all year, not full time for at least some part of each of 5 months, then at 23 or 24 your mom can't claim you - it doesn't matter how much of your support she provided.

In any case, you can't BOTH claim you, so one of you will have to amend your return. If you don't within the time they allowed you, the IRS will step in and decide.

Answer 3

The law is that your child can be claimed as a depedent up to age 23 if they go to school full time (12 credits per semester) or up to 18 if they do not go to school after that. You are 24 so you should be able to claim yourself as a dependent. You can claim someone that lives in your household, is related to you and you take care of if they earn less than $3600 per year. The IRS will DEFINITLY conduct an audit if two people try to claim the same person as a dependent because that is a red flag. You should have worked it out with your mom first because you are right. Now a dependent will not generate much income on a 7,500 salary though you may be entitled to earned income credit where the goverment actually gives you back extra money. Your mom will get a bigger tax break if she claims you then you would get if you claim you.
The bottom line is for this year she should ammend her return to not claim you as a dependent.

Answer 4

Your mother can't claim you as dependent under qualifying child if you were 24 on December 31, 2006 or you were not full time student in 2006.
(If you were not 24 on December 31, 2006 and you were full time student, then you are dependent)

You are not her qualifying relative as you made more than $3,300 in 2006.

Rules for Qualifying Relative
1. The person either (a) must be related to you, or (b) must live with you all year as a member of your household.
2. The person's gross income for the year must be less than $3,300.
3. You must provide more than half of the person's total support for the year.

Your mother meets 1 and 3 (may be) but certainly not $3,300. If you had income of over $3,300 in 2006 and were 24 on December 31, 2007, you are not dependent.

Answer 5

There should be a phone no# somewhere on the aforementioned form you received from the I.R.S that you can call and pose your question to....an I.R.S agent will answer it for you....make the question short, simple, and to the point...they will advise you...

Ran into a similar problem with the ex one year...he decided he could claim the two remaining kids as dependents even tho I had full legal & physical custody, and I was contributing far more than the required over 50% of their support...and had single head of household status.

recieved such a letter & I called the no#....was advised by an I.R.S.agent that the deductions were mine....he had to return a few thou to them....lol...Good Luck

Answer 6

call the IRS and tell them your situation. They will tell you who should get to claim you as a dependent. Their number is 1-800-829-1040.

Answer 7

You probably both claimed yourself. You can't claim an exemption for yourself on your return if she is claiming you as a dependent exemption on hers. From what you say, it does not appear that you qualify as her dependent any longer.

Answer 8

You made too much money to be claimed as a dependent by your mother.