Can mom claim HOH status for 20 year old son but not him?

[giogis245]

She pays for her and his household expenses but he went to school half time, he wants to file himself and claim stimulus as he went to school PT. 

[Lion EA]

You have a compound issue. Can her son be her qualified dependent/qualified relative? Then can her filing status be HOH? And, can son claim his own dependency exemption? We need more information.

[Pacun]

How much did the son make?

 

[giogis245]

Son made $15K

[Pacun]

He cannot be claimed or used by the mother.  He needs to file his return and get both stimulus refunds.

 

[Terry D EA]

I agree with Lion we need more information here. The mother can claim the son up to age 24 if he attends college full time. The original OP stated the son attended part time which I agree will knock her out of claiming him as a dependent which negates the HOH as well. By your figures of the son's income, it appears he should file on his own. I always do this both ways and compare it to the parents return both ways and determine the best scenario for everyone. 

[Gail in Virginia]

My question is:  Is it ethical to not claim a child as a dependent so that they can get the stimulus in 2020, even though they were a full time student some part of five months of the year and under the age of 24?  Perhaps a high school student, supported by parents, made $15,000 this past year because with virtual learning they could work more hours.  The parents got the stimulus payment in 2019 for the child, but if he files and claims himself he would get the rebate recovery credit.  Seems unethical to me because the parents could claim him and did provide over half of this support.   Curious what others think.  I have seen different opinions on another board.

[Lion EA]

Definitely unethical and illegal for a child/student to claim his own dependency, get EIP/RRC, etc., IF HE CAN BE CLAIMED BY ANOTHER. As you point out, a high earning child could be providing more than 50% of his own support, so it is possible, ethical, and legal IF YOU KNOW HE CANNOT BE CLAIMED BY ANOTHER. Have parents and child fill out a support worksheet with you, and keep it in your files to document the outcome.

I have one coed angry with me, because "all her friends are doing it." But her parents are happy to keep the education and other credits, and they DO qualify to claim their daughter.

Don't forget that the student can get the AOC WITHOUT CLAIMING HIS OWN DEPENDENCY if his parents do not claim him, even when qualified to claim him. He won't get the refundable part of the AOC, though. I have high-income parents who can't claim education benefits but have a college kid with a tax liability who can use the nonrefundable AOC. That is perfectly ethical and legal.

We don't write the laws, but we do have to work within them.

[JohnH]

If parents forego claiming the child/student under age 26 as a dependent, wouldn't there be a risk of not being able to cover the child on the parents' medical insurance?