Dependent status to receive coronavirus stimulus check

[tifastrife7]

I'm over 65, retired on social security and filed a 2019 simple 1040 as single to be able to claim the coronavirus $1,200 check. My 24 year old son lives with me worked part time in 2019 making a little over $3,500. I did not claim him as a dependent for 2019 tax purposes. He refused to claim himself as a dependent when he filed his 2019 taxes, stating that he's not eligible any for the check since I COULD have claimed him. I tried to tell him a dependent for tax purposes is who actually claimed you, not who hypothetically could have just because you lived with them. Can he file an amended return and uncheck the box that says someone else can claim him as a dependent?

 

[Zigner]

I'm over 65, retired on social security and filed a 2019 simple 1040 as single to be able to claim the coronavirus $1,200 check. My 24 year old son lives with me worked part time in 2019 making a little over $3,500. I did not claim him as a dependent for 2019 tax purposes. He refused to claim himself as a dependent when he filed his 2019 taxes, stating that he's not eligible any for the check since I COULD have claimed him. I tried to tell him a dependent for tax purposes is who actually claimed you, not who hypothetically could have just because you lived with them. Can he file an amended return and uncheck the box that says someone else can claim him as a dependent?

Your son is correct. If he can be claimed as a dependent on someone else's return, then he's not eligible.

 

[LdiJ]

I'm over 65, retired on social security and filed a 2019 simple 1040 as single to be able to claim the coronavirus $1,200 check. My 24 year old son lives with me worked part time in 2019 making a little over $3,500. I did not claim him as a dependent for 2019 tax purposes. He refused to claim himself as a dependent when he filed his 2019 taxes, stating that he's not eligible any for the check since I COULD have claimed him. I tried to tell him a dependent for tax purposes is who actually claimed you, not who hypothetically could have just because you lived with them. Can he file an amended return and uncheck the box that says someone else can claim him as a dependent?

If you only filed a tax return for the purposes of a stimulus check then you could not have claimed your son as a dependent as you would not file a tax return under normal circumstances. He should not have checked the box that stated that he was someone else's dependent. However, he will have the opportunity to claim the stimulus for 2020 taxes if he files a normal tax return then. I can't predict whether or not he would receive one for 2019 by filing an amended return. There is no guidance on that available at this time.

 

[Taxing Matters]

If you only filed a tax return for the purposes of a stimulus check then you could not have claimed your son as a dependent as you would not file a tax return under normal circumstances.

The parent could have claimed the child as a dependent on the return and that makes the child a dependent for tax purposes even if the parent does not file. He correctly checked the box as a dependent of someone else; so I disagree with you on that. As a result the son will not get the advance stimulus payment. He may not amend his return to say he is not a dependent.

 

[LdiJ]

The parent could have claimed the child as a dependent on the return and that makes the child a dependent for tax purposes even if the parent does not file. He correctly checked the box as a dependent of someone else; so I disagree with you on that. As a result the son will not get the advance stimulus payment. He may not amend his return to say he is not a dependent.

If the adult child is providing more than half of his own support he would not be someone's dependent. I question whether a parent on Social Security could be considered to have provided enough support that it would have been more than the support provided by the adult child, low income adult child or not.

 

[Zigner]

The OP has not stated that he couldn't have claimed his son. In fact, the OP's implication is that he could have and just didn't.

 

[Taxing Matters]

If the adult child is providing more than half of his own support he would not be someone's dependent.

That's true. But in that case I would assume the son would have determined that he didn't meet the definition of dependent when he filed his return.

I question whether a parent on Social Security could be considered to have provided enough support that it would have been more than the support provided by the adult child, low income adult child or not.

If the child is living with the parent in the parent's home it's not that difficult for the parent to have provided over half the support costs as housing is the biggest single living expense most people have. I have seen that situation occur where both parent and child were living mostly on Social Security income.

 

[LdiJ]

That's true. But in that case I would assume the son would have determined that he didn't meet the definition of dependent when he filed his return.



If the child is living with the parent in the parent's home it's not that difficult for the parent to have provided over half the support costs as housing is the biggest single living expense most people have. I have seen that situation occur where both parent and child were living mostly on Social Security income.

I would agree with you in many parts of the country where housing is expensive. However in my part of the country and in many other parts of the country housing is very reasonable. Even prior to the standard deduction going up very few homeowners in my area could itemize because their mortgage interest was so low, unless they had higher other expenses.

 

[Taxing Matters]

I would agree with you in many parts of the country where housing is expensive. However in my part of the country and in many other parts of the country housing is very reasonable. Even prior to the standard deduction going up very few homeowners in my area could itemize because their mortgage interest was so low, unless they had higher other expenses.

Nevertheless, if the parent is providing the housing, that still gets you a good start on providing half the child's total support. Especially here, where all we know is that the child had $3,500 in income from wages. You don't get much housing in most places for that over a year, let alone paying the other costs of living. In any event, it appears that both parent and son have concluded the parent provided that support, and they would know far better than us what the arrangement was.

 

[NeilTheCop]

It seems that you don't apply, it's automatically sent to those who are eligible.
https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know

 

[Zigner]

It seems that you don't apply, it's automatically sent to those who are eligible.
https://www.irs.gov/newsroom/economic-impact-payments-what-you-need-to-know

You're focusing on the wrong aspect. The question here relates to eligibility, not the process by which the funds are sent/received.

 

[NeilTheCop]

You're focusing on the wrong aspect. The question here relates to eligibility, not the process by which the funds are sent/received.

"The vast majority of people do not need to take any action. The IRS will calculate and automatically send the economic impact payment to those eligible."

 

[Zigner]

"The vast majority of people do not need to take any action. The IRS will calculate and automatically send the economic impact payment to those eligible."

"...to those eligible." Neil - the question here is whether the OP's son is eligible, not how the money will be sent.

(I'm pretty sure this is the second time I've said this to you.)

 

[NeilTheCop]

"...to those eligible." Neil - the question here is whether the OP's son is eligible, not how the money will be sent.

(I'm pretty sure this is the second time I've said this to you.)

"Can he file an amended return and uncheck the box that says someone else can claim him as a dependent? "
So we are both wrong

 

[Zigner]

"Can he file an amended return and uncheck the box that says someone else can claim him as a dependent? "
So we are both wrong

Right...so as to make him eligible. The answer was given above (no). Please do try to keep up.