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Q: Tax Question: Claiming son as dependant ( Answered 5 out of 5 stars,   2 Comments )
Subject: Tax Question: Claiming son as dependant
Category: Business and Money > Accounting
Asked by: bear383-ga
List Price: $10.00
Posted: 29 Sep 2005 07:44 PDT
Expires: 29 Oct 2005 07:44 PDT
Question ID: 574191
I am 24 years old and live with my mother.  She claims me as a
dependant every year on her taxes.  She earns 101,000 per year (I can
check with her if you need exact numbers). I recently got a job and
she is worried that she will not be able to claim me as a dependant
come tax time.  Is this true? Is there a maximum amount I can earn,
afterwhich she can no longer claim me as a dependant?

I will consider the question answered if: The answers includes this
amount (or an approximation) OR a literature source that allows me to
calculate this amount.

Other Info:  We reside in Westchester, NY.  My parents are divorced
and my father does not claim me as a dependant.  I reside solely with
my mother.
Subject: Re: Tax Question: Claiming son as dependant
Answered By: omnivorous-ga on 29 Sep 2005 08:34 PDT
Rated:5 out of 5 stars
Bear383 ?

Unless you?re a full-time student UNDER the age of 24, there are 5
tests that you have to pass to be claimed as a dependent:

1.  Member of household for the entire year or a relationship 
2.  Citizen or resident of the U.S., Canada or Mexico
3.  You do not file a joint return test, 
4.  Your gross income test had to be under $3,100 (2004 tax year rules) 
5.  Your mother must provide more than half of your support

U.S. Internal Revenue Service (IRS)
?Topic 354 ? Dependents?

Note too that if you?re filing an income tax return, only one of you
can claim you as an exemption.

Publication 501, ?Exemptions, Standard Deduction and Filing
Information? also covers the same topic here in detail ?

?Exemptions for Dependents?

Google search strategy:
Search site for ?dependents?

Best regards,


Request for Answer Clarification by bear383-ga on 29 Sep 2005 08:41 PDT
So if I pass only 4 (I have earned more than 3,100) that means there
is no way for her to claim me. Right?


Clarification of Answer by omnivorous-ga on 29 Sep 2005 09:07 PDT
Bear383 --

You have to pass all 5 (excluding some of the special categories noted
in IRS publications).  Topic 354 says specifically, "If you want to
claim a dependency exemption for a person, all five of the following
dependency tests must be met."

Best regards,

bear383-ga rated this answer:5 out of 5 stars

Subject: Re: Tax Question: Claiming son as dependant
From: nelson-ga on 29 Sep 2005 10:17 PDT
The good news is you can take a deduction for yourself on federal (but
not state, I believe) tax.  You cannot deduct yourself if someone
claims you as a dependant.
Subject: Re: Tax Question: Claiming son as dependant
From: bear383-ga on 29 Sep 2005 11:08 PDT
Even if I live with my mother?

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