<p>My mom thinks she can claim me since Im 23, but Im not sure she can since one of the criteria is that children under 24 must have been enrolled in school for 5 months, and I graduated in May (technically 4.5 months). If she can’t my return is going to double with the personal exemption.</p>
<p>Vyse, my sister ran into the same situation a few years ago. They worked out a compromise. She claimed herself but gave my mom the difference of what they would have gotten had they claimed her. They didn’t get shorted any money, and my sister wound up getting more out of her return in the process. It was a win-win.</p>
<p>I’m not a tax professional, so don’t believe a word I say, lol.</p>
<p>But here is what happened in our case.</p>
<p>Through “failure to communicate”, S claimed himself for 2009 (graduated mid-May, same as you), started work and living in own apt. June 1, and independent financially.</p>
<p>H claimed him on our 2009 return since we covered more than half of his expenses for the year, having paid the big tuition nut plus room/board/etc.</p>
<p>The IRS noticed the double claim and sent each of us letters. Essentially told us to “pick one.” We picked that we could get the exemption, since it was worth more to us and we did the same kind of work-out as fendergirl’s family, us reimbursing S for the higher tax he paid without claiming himself.</p>
<p>Based on that, I think your mom can claim her (I’m guessing the IRS doesn’t get into the exact date in May that someone graduates).</p>
<p>But, as I say, this is just our experience.</p>
<p>Ya, technically its supposed to be she can or she cant and we’re not supposed to “choose”, but Im gonna see who its more valuable to. Im gonna guess me since she can already claim my sister and herself.</p>
<p>We also declared son on our tax returns when he graduated in May. We had provided more than half of his support for the year. He earned precious little money that year…he was clearly OUR dependent.</p>
<p>Did you provide more than half your own support? If so your Mom cannot claim you as a dependent even if you were a student for 5 months.</p>
<p>Hard to say if she provided half, it’d be close, leaning toward not. I didnt start work till august, and I made ~14k but was taxed at an annual salary of ~44k. I got a pretty fair amount withheld that I wouldnt mind getting back asap.</p>
<p>You must meet all 4 qualifying tests for your Mom to be able to claim you as a qualifying child.</p>
<p>Relationship, Residence, Age, and Support.</p>
<p>Relationship: must be her child
Residence: must reside with her for at least half the year (you are considered to be residing with her while actually in college).
Age: under 19, or between 19 and 24 and a full time student for at least 5 months of the year
Support: you can not have provided more than 50% of your own support for the year. (That will be based on your income)</p>