Dispute on Dependent Status

[adepta]

Hi everyone. My name is Laura, and I currently reside in the state of Connecticut.

When my mom files her taxes this year, she says that she will claim me as a dependent. I do not meet the criteria for this (I lived with her for only two weeks during 2009, and this is easily verifiable by multiple witnesses), but she is, quite frankly, stupid (never went to college) and refuses to listen to me. I have just filed my own taxes, claiming myself as independent. What is the IRS's procedure for resolving such a dispute?

[llworking]

Hi everyone. My name is Laura, and I currently reside in the state of Connecticut.

When my mom files her taxes this year, she says that she will claim me as a dependent. I do not meet the criteria for this (I lived with her for only two weeks during 2009, and this is easily verifiable by multiple witnesses), but she is, quite frankly, stupid (never went to college) and refuses to listen to me. I have just filed my own taxes, claiming myself as independent. What is the IRS's procedure for resolving such a dispute?

Because you are her daughter, you don't necessarily have to have lived with her in order for her to claim you as a dependent.

How much money did you earn in 2009? Where are you currently living? Are you in college?

[Bubba Jimmy]

What is the IRS's procedure for resolving such a dispute?

The IRS will initially process both returns and give both parties their full refund amount. Then they will send a letter to both parties who have made a conflicting claim for the same exemption. The letter will explain the rules and then ask the party not entitled to the exemption to amend their return and pay back any addition refund because of the invalid claim. If neither party responds then they dig into it, asking for documentation proving issues like support, residency, relationship and so forth until they are satisfied as to which party's claim they finally go with. I takes many months for it to be resolved in most cases. But if you were a self-supporting adult you won't have anything to worry about. If your parent was supporting you then you won't be entitled to the claim. Also, you income may come into play depending on your age and whether you were a student during the year.

[adepta]

Because you are her daughter, you don't necessarily have to have lived with her in order for her to claim you as a dependent.

That's not what the IRS rules say. From http://www.irs.gov/publications/p501...ink1000220868:

Tests To Be a Qualifying Child

1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.

2. The child must be (a) under age 19 at the end of the year and younger than you (or your spouse, if filing jointly), (b) under age 24 at the end of the year, a full-time student, and younger than you (or your spouse, if filing jointly), or (c) any age if permanently and totally disabled.

3. The child must have lived with you for more than half of the year.2

4. The child must not have provided more than half of his or her own support for the year.

5. The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund).

6. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.

I clearly do meet criteria 1), 2) (studying for my master's degree), and 5). For 6), as a practical matter, there's no one else who would try to claim me (my parents are divorced). I clearly do not meet 3), as I lived with my mom for less than 4% of 2009. 4) is somewhat complicated, as I pay through my education and living expenses through a confusing mishmash of scholarships, student loans in my name, part-time jobs, summer jobs, Internet businesses, gifts from family members (who don't live with my mom and greatly dislike her), and gifts from friends, and there's no simple way to sort it all out. My mom contributes $0.00 to any of my bills, so any reasonably sane person would agree that I am not "dependent" on her, as it would not affect my living conditions at all if she were run over by a truck tomorrow. But that's not the way the regulation is worded, so oh well.

The IRS will initially process both returns...

Thanks for that, I greatly appreciate it.

[Bubba Jimmy]

That's not what the IRS rules say. From http://www.irs.gov/publications/p501...ink1000220868:

You are focusing exclusively on the rules for a qualifying child. There are also rules for a qualifying relative. Did you read those? They do not require residency. Also, are you aware that a child who is away for education is still considered a resident of the parents' home for the entire year? I think you missed that little detail. You might want to educate yourself a little better before you declare knowledgable people who are trying to help you as being wrong. You call your parents stupid because they haven't been to college, and you bring up your own education. Your education is impressive, but you are not correct in your assumption that a dependent must live with the taxpayer. Your arrogance may get you into trouble at some point if you are not willing to listen to the people you've asked for advice. And calling your parents stupid because they haven't been to college says far more about you than it does about them.

But the question is how the IRS will handle the situation and you have your answer. What is done on your parents' tax return is none of your concern.