WORSS wrote:

- quote -

I'm assuming you provide more than half their support.

It's okay, you don't HAVE to claim them. However, they
still cannot claim themselves for reasons you mention above.

Cheer$$,
Harlan Lunsford, EA n LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"WORSS" <wrector[at]nospam.nycap.rr.com> wrote:

- quote -

Your understanding of the rule is correct. You don't have
to claim them if you don't want to but if you are eligible
to claim them they cannot claim themselves regardless of
whether you claim them or not.

Gene E. Utterback, EA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"WORSS" <wrector[at]nospam.nycap.rr.com> wrote:

- quote -

The way I've always seen it explained, "could but chose not
to" is just the same as "could". If they could be claimed as
your dependents, whether or not you actually claim them,
they get no personal exemption and only the limited standard
deduction.

--
Chris Green

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"WORSS" <wrector[at]nospam.nycap.rr.com> writes:

- quote -

You don't have to claim them.

- quote -

The 6A instruction is correct. If you can claim them,
whether you do or not, they cannot claim themselves.

- quote -

Yes, you can choose not to. But it still doesn't let them
claim themselves.

That said, depending on what their income is, not claiming
them might still have a benefit for them, since even though
they can't claim themselves, your not claiming them might
allow them to take some education-related tax benefits in
their own names.

--
Rich Carreiro rlcarr[at]animato.arlington.ma.us

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"WORSS" <wrector[at]nospam.nycap.rr.com> writes:

- quote -

You need not claim them. That does not mean that they can
claim themselves. Indeed, if one "can be" claimed as a
dependent, one can't get the personal exemption regardless
of whether one is claimed or not.

However, for the education credits, the dependent can take
the credit even if the dependent could be claimed as a
dependent, as long as the dependent isn't claimed. See IRS
Pub 970.

Phil Marti
Topeka, KS

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"WORSS" <wrector[at]nospam.nycap.rr.com> wrote:

- quote -

You can choose not to, but they can't claim themselves since
you can. You can take advantage of their $3,050 exemption
each unless your income prohibits that by eliminating the
exemptions entirely.

Wayne Brasch, CPA, M. S. Taxation

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I have two children ages 18 and 20. They are both full-time
students. I am getting no credit for them as dependents
this year because of my income level. Therefore, I don't
want to claim them as dependents. I don't see anything that
indicates that I have to claim them.

Since I am not claiming them as dependents, I would like
them to get the deduction. However, line 6A seems to
indicate that they can't claim themselves if "your parents
can claim you as a dependent..... It's the "can" that is
causing my confusion.

While I can claim them, I choose not to. Can I do this?

Thanks,
Bill

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->