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Level 4
May 24, 2021
Question

Can a full time college student under age 24 claim themselves? They are considered a qualifying child but there is no benefit to the parent to claim them.

  • May 24, 2021
  • 2 replies
  • 14 views
If parent claims them as a dependent I think Form 8615 Kiddie tax will apply.
This topic has been closed for replies.

2 replies

sjrcpa
Level 15
May 24, 2021

If they are eligible to be claimed as a dependent, whether or not they are claimed as a dependent, they cannot claim themselves.

Whether parents get a tax benefit is irrelevant.

The more I know the more I don’t know.
PhoebeRoberts
Intuit Community Champion
May 24, 2021

"Is claimed as a dependent" isn't a test for whether Kiddie Tax applies anymore.

nwempeAuthor
Level 4
May 24, 2021

I think because they are FT students under age 24 with more than $2200 of unearned income and earned income that was less than half of their support they are subject to kiddie tax correct?

What if they are not FT students or not under age 24 with more than $2200 of unearned income and earned income that was less than half of their support?  Are they still subject to kiddie tax?

PhoebeRoberts
Intuit Community Champion
May 24, 2021

The answers to your questions can all be found in the Form 8615 instructions.