1 The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2 The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 3 The child must have lived with you for more than half of the year.2 4 The child must not have provided more than half of his or her own support for the year. 5 The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
For the past week, there were reports that the Democrats might lower the income eligibility thresholds for stimulus checks from the previous two payments. But the text of the new bill includes $1,400 payments for individuals earning up to $75,000 per year and their dependents, and $2,800 for married couples earning up to $150,000. That means a family of four that meets all of the eligibility requirements would receive $5,600.
估计也是父母收入是不是qualify拿education credit决定。不qualify，注意那个trick----谁付的qualified expense！我今年让儿子自己付了6000多，一个quarter。嘿嘿，我总是先一步准备好。看样子我不用recharacterize我去年的Roth IRA contribution了。晚安！
2 The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
3 The child must have lived with you for more than half of the year.2
4 The child must not have provided more than half of his or her own support for the year.
5 The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
这个肯定是知道的，读过很多次的。这是父母需要claim一个dependent的条件，但父母可以选择不claim，不是？！
在不claim的前提下，何种条件孩子可以完全作为一个独立的纳税人，自己file。。。这个似乎没有任何规定。你看1040表格，只问有没有人claim了你是dependent，没有，就完全按照独立纳税人进行了。。。
下面的网友也说明了，用软件试过了，父母不claim的前提下，孩子似乎没问题。我不用软件。
Why You Might Want to Not Claim Your Child as a Dependent - Hawkins Ash CPAs
我原来一同事，说他的会计师手上就有好多没人claim的孩子，如果有谁需要，就可以发给他一个。有的人家里收入低，不用报税，那些孩子也就浪费了。那年头，一个孩子还有4000块免税呢。
不过，注意，这文章是2016年的，是老的tax系统。川总的系统没有了capital deduction，记得给了500的credit给每个dependent，问题就复杂一些。
education credit分两个部分，refundable和nonrefundable。记得一个是1000，一个是1500。所以，孩子收入多少，会有不同的方案来应对。要仔细算。
就是不给，我还得算数字，education credit我拿或者儿子拿，各有多少，再把每个dependent的500credit算进去，比较那个合算。。。
哈哈，每家情况不一样的，对应方案肯定不一样。有没有education credit就分了两大群。。。不过，下面网友说用软件，父母不claim孩子做dependent，孩子在“有没有人claim你做dependent”不做选择，软件往下的自动运算其实很说明问题了。我不用软件。
For the past week, there were reports that the Democrats might lower the income eligibility thresholds for stimulus checks from the previous two payments. But the text of the new bill includes $1,400 payments for individuals earning up to $75,000 per year and their dependents, and $2,800 for married couples earning up to $150,000. That means a family of four that meets all of the eligibility requirements would receive $5,600.
我家也是儿子没拿到，女儿喊不公平，我说分1/4给她。。。
很多因素会影响结果的。你要搞清楚，找form 8863的说明书。。。
一查才发现，他儿子给自己报税时，忘记勾选dependent那个小方格了。
因为儿子的税表简单，早早就填完报上去了。结果先入为主，爹妈再想claim他做dependent 就不行了。最后只好更正儿子的税表。
要不忘了这茬事。我孩子去年打工收入1万多，应该够条件独立报税了。还要去算哪种情况合适，头大了。
能过的话，我走儿子做dependent，单独报他自己的税。这样我能拿回全部education credit，还有dependent的credit。第一次第二次的纾困计划的1800不如我这个选择。
估计也是父母收入是不是qualify拿education credit决定。不qualify，注意那个trick----谁付的qualified expense！我今年让儿子自己付了6000多，一个quarter。嘿嘿，我总是先一步准备好。看样子我不用recharacterize我去年的Roth IRA contribution了。晚安！