Can Parents Claim Child, Age 33?

[zeros]

Child has been unemployed all the year of 2011. She received one 1099R for the repay of her 401K loan when she was laid off. Amount was $2500. Seems like she would be eligible to be claimed on parent's return. She lived with them all year.

[dtlee]

Child has been unemployed all the year of 2011. She received one 1099R for the repay of her 401K loan when she was laid off. Amount was $2500. Seems like she would be eligible to be claimed on parent's return. She lived with them all year.

There is really not enough information here.

This is potentially a Qualifying Relative.

You have indicated that this person has passed the gross income test.

There are four other tests which must also be passed. Assuming all five tests are passed, the answer would seem to be "Yes."

[origun]

Qualifying relative

Sounds like a qualifying relative,(not a qualifying child)...as long as parents provided more than half the support.