Discussion:Can I chose not to claim a qualifying child as my dependent?

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Discussion Forum Index --> Basic Tax Questions --> Can I chose not to claim a qualifying child as my dependent?
Discussion Forum Index --> Tax Questions --> Can I chose not to claim a qualifying child as my dependent?

Jquazza (talk|edits) said:

1 April 2009
I have a 16 year-old child who goes to school and also worked part-time last year. She meets the definition of qualifying child. It makes no difference on my taxes to claim her as a dependent (I do not get the child deduction and do not get the child tax credit because my income exceeded a certain threshold.) Can I chose not to claim her as my dependent and have her file her own return so that her refund will be bigger?

Ddaallas (talk|edits) said:

1 April 2009
Yes. Also, although it's too late to drop her off at the fire station "no-questions-asked," it's not too late to put her up for adoption.

SCCPA (talk|edits) said:

1 April 2009
Yes, you can, but you will not accomplish what you want.

Sec. 151 IRC has the following language: "In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero."

Consequently, even if you can claim her but do not, she cannot claim an exemption for herself. As the exemption is "allowable" not "allowed", the exemption would be lost.

JR1 (talk|edits) said:

April 1, 2009
Yeah, I seem to have memorized the rule that after TRA 87, if you can claim, you must. Apparently not, but it's moot if you don't. So my rule still works.

Jquazza (talk|edits) said:

2 April 2009
Thanks SCCPA, I kept reading if the child CAN be claimed, not IS claimed so I figure I couldn't do it, but it was worth a try to ask.

TaxManager (talk|edits) said:

2 April 2009
JR1 your rule does not work if the child will claim the college education credit on their own return. If the parent does not claim them then the child could also not claim themselves but the child could get the education credit/dedcuction since no one else is claiming them.

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