24 y/o unemployed student , can I be claimed as dependent?

[pinky99]

I recently turned 24 in Nov 2023, and I am an unemployed college student. My parent pays for my living and tuition expenses, because I have zero income.
Can I be claimed as a dependent on their tax return even though I am 24? 

[Hal_Al]

Q. 24 y/o unemployed student , can I be claimed as dependent?

A.  Yes, but you qualify under different rules than you did last year.   Two things are different: it matters how much income you had and how much support your parents provided. 

There are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit (19 or 24 if a FT student), a relationship test and residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit. They are interrelated but the rules are different for each.

The support test is different for each type. The support test, for a QC, is only that the child didn't provide more than half his own support. The support test for a Qualifying Relative is that the taxpayer provided more than half the relative's support.

A person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year
2. His/her gross taxable income for the year must be less than $4700 (2023).
3. The taxpayer must have provided more than 1/2 his support

In either case:

4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

The IRS has a worksheet that can be used to help with the support calculation. See: http://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf The support value of a home is the fair market rental value, divided by the number of occupants.

See full dependent rules at: https://turbotax.intuit.com/tax-tools/tax-tips/Family/Rules-for-Claiming-a-Dependent-on-Your-Tax-Ret...

[NCperson · Accepted solution]

@pinky99 - yes they can

check this IRS app for confirmation: 

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

play the role of your parents when answering the questions.

[pinky99]

I received multiple replies, but this one was the most helpful. That link you recommended was super-duper helpful. Thank you! 

[pinky99]

Thank you so much for your help!