Internal Revenue Service United States Department of the Treasury

How would you respond?

Volunteer:

 

The questions I'm about to ask you will help us figure out if you can be claimed as a dependent by your parents. First of all, you aren't married and you are a U.S. citizen, correct?

Ray:

 

Yes, that's correct.

Volunteer:

 

And you were under age 24 at the end of the tax year and a full-time student?

Ray:

 

That's right.

Volunteer:

 

Did you live with your parents for more than half the year?

Ray:

 

I lived with them during the summer and other school breaks, but when school was in session, I lived in the dorm on campus.

Volunteer:

 

Ok, that's considered a temporary absence so for tax purposes, you lived with your parents all year. Did you pay more than half of your own support?

Ray:

 

Well, I don't think so. I worked part-time, but I didn't make that much. I used my money to buy a few books and some food, but my parents paid my tuition, room and board, and most of my other expenses like clothing and medical bills.

Volunteer:

 

Based on what you've told me, you are considered a qualifying child of your parents and they can claim you as a dependent. We will indicate this on your return so it doesn't cause problems for your parents when they file their return.

Ray:

 

Okay, thanks.