17 year old claiming self

[clcherry]

I have a 17 year old client who, although he lives with his mother, he is the sole support for the household. He made over $12,000 last year. When I prepared his tax return, I allowed him the exemption for himself, but one of my co-workers stated that a 17 year old is not allowed the personal exemption. I cannot find anywhere that is written. Does anyone know if that is true or not?

[susie58gemini]

17 yr can not claim his exemption

A taxpayer must be at least 18 years of age to be able to claim his or her exemption.

[kathyc2]

A taxpayer must be at least 18 years of age to be able to claim his or her exemption.

If the person is able to be claimed as a dependent on another's return, they are not eligible to claim their own exemption. Since he is providing over half of his support he is not a dependent of parents and can claim his own exemption.

[spanel]

I have a 17 year old client who, although he lives with his mother, he is the sole support for the household. He made over $12,000 last year. When I prepared his tax return, I allowed him the exemption for himself, but one of my co-workers stated that a 17 year old is not allowed the personal exemption. I cannot find anywhere that is written. Does anyone know if that is true or not?

I would have a very hard time giving a 17yr old an exemption. How much is Moms AGI? Does 17yr old actually pay any bills? Rent? Util? Groc? Insurance? Car? etc? Can He prove this? Your talking about a couple hundred more for 17yrd old.. If mom works, it will probably be more. If mom does not have any income, why not? Since When? Did he claim mom on his return? HH filing status?

Anyone else live in the home besides Him and Mom?

If it all adds up, I dont see a problem, but it would certainly not be the norm and expect a better chance than not he will get an IRS letter.

Chris

[New York Enrolled Agent]

A taxpayer must be at least 18 years of age to be able to claim his or her exemption.

Can you provide any cite for that? The Internal Revenue Code at §151 doesn't appear to contain any such requirement.

[TaxGuyBill]

he is the sole support for the household. He made over $12,000 last year.

Are you SURE it was the sole support of the Household with only $12,000?

Do they receive any Government Assistance (housing, food stamps, SSI, etc.)? If so, that needs to be included for total support. In other words, if they received a value of $12,000+ from Government Assistance, then the kid probably did NOT provide over half of his own support (or provide over 50% of the support for his mother), and therefore could not claim his own exemption (or claim her as a dependent).

If he did provide over half of his support, he should be able to claim his own exemption. I have never seen an age limit.

[FEDUKE404]

Exemption for under 18 YOA

A taxpayer must be at least 18 years of age to be able to claim his or her exemption.

That's a new one on me! Reference to this rule??

FE

[Kram BergGold]

What I found

If the facts in the original post are correct, then the 17 yr old gets his exemption, period .
If the Mom had less than $4,050 of income and if the 17 yr old provided over 50% of her support (I have to thing they may have received government benefits that would have to be figured into support) then he can claim the Mom.
The 17 year old could be H of H if he somehow both supported the Mom and paid over 1/2 of the household expenses.
He can't get EIC due to his age.

[Burke]

Agree, but how can two people live on $12K per year ? Poster may be thinking of taxable income, but that is not all "support" counts. Also, does Mom own house? Have to think the support criteria needs to be revisited.....

[Roland Slugg]

Does anyone know if that is true or not?

No, that is definitely NOT true. There is no minimum age for the personal exemption.

I'm sure there are many 17-yo's who live on their own, have their own income and provide for all, or at least over 50%, of their own support. They can certainly claim an exemption for themselves. However, your client lives with his mother, so the question will come down to support.

In the OP it says "he is the sole support for the household," and if that is true, than he can claim a personal exemption for himself. But is it true? As others have pointed out, the mother may have some income and/or receive non-taxable benefits of various kinds. It would be highly unusual for a 17-yo who lives with his mother to NOT be her qualifying child, and if he is, then she can claim him as a dependent on her return, even if she does not do so. In that case he can not claim an exemption for himself.

I suggest you make further inquiries into the support question.