<p>To be a qualifying relative, his income would have to be below the personal exemption ($3700 for 2011). I hope that is not the case with a college degree and a job from August.</p>
<p>Unless the OP earned less than $3,700, and given that the OP was not a student for 5 months of the year, there does not seem to be any way the parent can legitimately claim him as a dependent.</p>
<p>Fun with govt regulations, eh? Technically, it’s “gross income” and the “gross income test” is on the same irs link.</p>
<p>But anyway, most of us agree OP doesn’t seem to be a dependent and I think all of us agree Dad shouldn’t be trying to game anything. That still leaves OP in an uncomfortable position with her parents. I am sorry about that.</p>
<p>Yes, it is a very uncomfortable and sad situation.</p>
<p>“To be a qualifying relative, his income would have to be below the personal exemption ($3700 for 2011).”</p>
<p>I can’t imagine the IRS is going to give either the OP or the Dad a hard time for claiming the exemption, so long as both don’t claim it. I’d argue against “hard and fast” interpretations. Graduation date May 30 versus May 31 means the student was independent for the year? Harsh. How about graduation May 20 but took part time graduate courses the remainder of the year, and earned $3,701 for part time work?</p>
<p>Unless there are compelling reasons to follow the letter of the regulation, I’ve always believed that following the spirit of the law was good practice. May 30 vs. May 31 graduation? Do we really believe Congress intended to draft the rules that tightly?</p>
<p>NewHope33, I agree with you but op states that she graduated in April 2011. That would mean she was only in school 4 months instead of 5. We ran into this with our S this year. Just couldn’t see how we could claim him and get around the full time student for 5 months when he graduated on April 30.</p>
<p>Our kids had summer jobs and made more than $3700. As they were full time students we claimed them as our dependents.</p>
<p>deb - I’m thinking that this “five months as a full time student” is an artifact left over from the days when university semesters ran late-September to mid-January (Fall) and late-January to mid-June (Spring). And of course the IRS doesn’t want students gaming the system by enrolling in Spring courses and then immediately withdrawing. “I was a full time student … here’s my confirmed registration!” I think it’s clear that the OP was a full-time student for the first few months of 2011. Who provided >50% of the student’s support for the year? That’s a tougher call. But since the OP was either in class or living under the parent’s roof for seven or eight months of the year, I don’t see the IRS putting up much of a fight should the Dad claim the exemption. YMMV.</p>
<p>It’s “any part of 5 months”, not “5 full months”. Regardless, April 30th means it wasn’t either of those.</p>
<p>To the OP, good luck. I don’t know whether it’s any consolation, but I’ve seen this scene played out repeatedly over 25 year. It’s common. </p>
<p>When both parents and child claim the exemption, the person who efiled first will originially get the exemption. The other person can still claim the exemption, but the return must be paper filed. Then, during the summer, both parent and child will get IRS letters informing them of this situation, and that if it is in error, they should file an amended return. If not, nothing should be done. I’ve rarely seen it progress past that point.</p>
<p>If you weren’t a full-time student during any part of 5 months of the year, and your gross income was over $3,700, then you aren’t a dependent.</p>
<p>D1 graduated last June and started full time job. We introduced her to our accountant of 25 years. He filed her as an independent, and got 6K back.</p>
<p>What was your income in 2011? I don’t mean loans. As Swimcatsmom says, if you were not in school for 5 months of the year, you won’t qualify as a dependent child. You can still qualify as a dependent, but the crucial thing here is how much you made. If you made over $3700 that year, you can’t be claimed as a dependent that way either. We ran into that issue with one of our kids (Curse those early graduations in April, and I have another in a school like that). He was out in April and made $4K. So he was on his own. Won’t have the problem with this kid graduating since his school does not let out until May. </p>
<p>So send the info to your father and the accountant, and specify that you were out of school in April so that you don’t make the 5 months rule as a student, and you made more than $3700 that year, as your W2s will show. Also send your filed return so that the accountant can do a 1040X for you if you somehow qualify as a dependent, and let them know that know that you needed and have used the refund, and that financial situation at the present is shaky.</p>
<p>Before you send anything to anyone, I would suggest direct communication with the accountant. Write and tell him you already filed as independent based on advice you were given by your own tax preparer (you don’t need to mention it was H R Block). Tell him you asked, and that according to the IRS, you do not qualify as a dependent because you are not a qualifying child based on the fact you graduated in April, and are not a qualifying relative because your gross income was more than the personal exemption. Say that you are concerned about breaking the law as you are getting conflicting advice, and you would like an explanation from the accountant in writing as to why you would be considered a dependent. </p>
<p>The accountant may or may not know the true facts of the situation. Putting it all in writing ensures he does know them. If he already does know them and is trying to skirt the law, he should have second thoughts if he has to put in writing.</p>
<p>Alternatively consult an actual CPA yourself. It should not cost too much for a brief meeting and to get some advice. </p>
<p>This seems like a painful and difficult situation and I get the impression from another poster’s remarks that you have had other issues in the past. I find it hard to know what to say as I would not want to give advice that leads to an estrangement, but I can’t imagine causing one of by own children to lose money in order to benefit myself. Good luck. I hope you can get it all sorted out.</p>
<p>I hope I can ask another tax question here? My S graduated from college last April. We did not claim him as our dependent. I offered to have his taxes done but he procrastinated and did them himself. </p>
<p>Since I couldn’t claim his tuition tax credit, can he? We paid his tuition and he received a 1098 T form. </p>
<p>He already filed but I’m sure he can file an amended form. He doesn’t have enough deductions to itemize, can he still take this credit?</p>
<p>deb922 - I believe D1 did claim her tuition tax credit. We could never claim it.</p>
<p>*since the OP was either in class or living under the parent’s roof for seven or eight months of the year, I don’t see the IRS putting up much of a fight should the Dad claim the exemption. *</p>
<p>It’s not really that simple or off-handed. That’s easier to say when parents foot the college bills and clearly their “support” totals more than 50%. (There are descriptions of how that 50%+ can be calculated, by both parent and child.) Whichever of the variables we look at for OP, it seems to point to her not being his dependent. She’s going to try to confirm that, on her own, before allowing his accountant to take over.</p>
<p>I’m with swimcatsmom- try to get either HRB to confirm or your own CPA- or even call the IRS help line (tho they will be busy right now.) Then simply tell Dad’s acct what scm suggests. In itself, the first steps are that easy.</p>
<p>The income is the issue. I agree that the IRS is not likely to check as to when graduation was at that particular school and it would not get caught on that issue, but on an audit it would. The rules are pretty clear, and the IRS would put up quite a fight if it were flagged, and it did come to light that the OP did not make the 5 month rule.</p>
<p>I just checked with a CPA. He wouldn’t provide informal guidance, but for $3000 he’d provide an answer that would pass IRS muster.</p>
<p>$3,000 :eek:</p>
<p>Funny. Our CPA charges a few hundred dollars for the full work. And, we get informal phone chats whenever, no cost. Charges my kids $15 each.</p>
<p>I actually have a cousin who is a CPA that I could probably get free advice from if I had to, not chummy enough with my dad for there to be awkwardness. I was planning to call H&R Block on Monday. I was really aggravated yesterday and tried not to think about it for the evening. My dad hasn’t said anything else to me so I don’t know if he is still expecting the return documentation or what. He claims the accountant is “OUR” accountant and therefore I should just believe anything he says, but as I have never met the man it doesn’t work that way in my eyes. But, for what it’s worth, I did graduate in APRIL 2011 and so was not in school for 5 months that year, and I definitely made well over $3700 or whatever that figure was. I make almost $1800 a month after taxes, 401k, and health insurance are deducted. </p>
<p>My dad has now said he is willing to reimburse me for whatever I end up owing the IRS, but I don’t know if he’s taking into account any issues with the fact that I claimed the education tax credit since he said there weren’t any issues when I brought it up. If he reimburses me I am inclined to give it to him, since it would seem then that everybody wins and I am TRYING to be reasonable, but I also don’t want him to try and pull the same stunt next year because he thinks he can get away with it, nor do I want to be audited… my dad said the odds of me being audited are slim to none anyway, but I just don’t function that way so I am still concerned… So I’m going to try and get in touch with the accountant, and get some of my own professional advice, so I can make sure there won’t be any problems… and then I guess I’ll have to decide. I am hoping the accountant will agree with me after I talk to him and it’ll be a moot point. </p>
<p>I don’t know, I’m really torn. I want to give it to him but I don’t want there to be problems. Honestly, I am trying to be mature about it but I am finding the whole thing insulting. If they HAD been providing 50%+ of my support the last year, I wouldn’t be struggling so much and I wouldn’t be so buried in student loan debt. I have not been bitter about the fact that they weren’t helping me the last four years, I have let it go as best as possible and have maintained good relationships with them… I feel like they owe it to me to leave me alone now. I am trying not to let that factor into my decision, especially since my dad says he’ll reimburse me, but it is making this even uglier than it would be already, even if I am keeping this feeling to myself. I feel like I’m being used to game the system when he didn’t earn it.</p>
<p>Sigh… I will talk to the accountant and see what happens. Luckily I have moved out now and by next tax year there should be no debate on the matter or anything else financial. It is good to be free. :)</p>
<p>All thing considered, do you trust him? Kind of seems all the “trying to be reasonable” is on your side. And, technically, if your own* independent* source confirms you are not a dependent, there is nothing to reimburse, no amended returns to file, period. Your parents didn’t pay for college, they don’t (legally) qualify for any tuition deduction. They may want to claim you to get it- doesn’t change reality. Does not make any of this kosher. Sometimes, I feel the best path to take is the legit one.</p>
<p>I agree, that’s why I am having problems with this. :\ I trust my dad not to do anything that would be wrong or damaging to me by HIS estimation… but we often do not see eye to eye on right and wrong or what is damaging to me. I do trust him to reimburse me the amount of my refund, though, so other than making me feel bad for scamming the system and risking a seemingly unlikely audit, I don’t know that I am risking anything.</p>
<p>I just got a text from my mom asking if I intend to send the form, and I said I didn’t know and that it would be nice to have a civil conversation about it. Haven’t heard back. If we can determine that I was, in fact, a dependent, of course I will do it… if not, I still really don’t know. I really don’t want to but I don’t want my parents to resent me.</p>