Parent Claimed Dependency Deduction for an Independent Adult

[Kayla Bowser]

i have not lived with my mother for over a year and i told her not to claim me this year but she did any way. can i still claim my self? or am i out my money? :cry:

[Anonymous]

The IRS has set forth the tests for claiming a child as a dependent on its website. Whiile you should review the entire document, my guess is that this is the most relevant passage for your situation:

The fifth test is the support test. To claim someone as your dependent you generally must provide more than half of that person's total support during the year. A special rule applies to children of divorced or separated parents, or to children of parents who have lived apart at all times during the last six months of the year. Generally, the custodial parent is treated as the person who provides more than half of the child's support. The noncustodial parent can meet this test if the custodial parent releases his or her claim to the exemption on Form 8332 (PDF), or by a substantially similar written statement. Refer to Publication 501, Exemptions, Standard Deduction, and Filing Information for more information.

If your mother doesn't meet the applicable tests, she shouldn't have claimed you. If, however, you indicate that you are not a dependent of another person when you file your taxes, there is a high chance that the IRS will investigate your and your mother's tax returns to figure out who is entitled to the deduction (i.e., an audit).