dependent status on tax returns

swimcatsmom
Sun, 30 Jan 2011 06:23:37 +0000

You must meet all 4 qualifying tests for your Mom to be able to claim you as a qualifying child.

Relationship, Residence, Age, and Support.

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)