No, you cannot claim yourself as a dependent on your federal income tax return. A dependent is another qualifying person, such as a child or relative, whom a taxpayer is legally permitted to claim. You are the taxpayer filing the return, so you should not enter your own name in the dependent section.
However, your tax return may ask whether another person can claim you as their dependent. Your answer can affect your standard deduction, eligibility for certain tax credits and whether you are allowed to claim dependents of your own.
What Does Claiming Yourself Mean?
People sometimes use the phrase “claiming yourself” to describe filing a tax return independently. That does not mean you are listing yourself as your own dependent.
When you file independently, you report your income, deductions and credits under your own name and Social Security number. If no one is entitled to claim you as a dependent, you normally indicate that you cannot be claimed by another taxpayer. You may then receive the regular standard deduction available for your filing status, provided no other limitation applies.
Personal exemptions were once commonly described as exemptions taxpayers claimed for themselves. Under current federal tax rules, however, you do not add yourself to the dependent section of Form 1040.
When Can Someone Else Claim You?
Another taxpayer may be able to claim you as either a qualifying child or a qualifying relative.
To be a qualifying child, you generally must meet relationship, age, residency, support and joint-return requirements. For example, a parent may commonly claim a child who is under age 19 or a full-time student under age 24, provided the other requirements are satisfied. A person who is permanently and totally disabled may qualify regardless of age.
A qualifying relative does not necessarily have to be a child. The person must satisfy rules concerning relationship or household membership, gross income and financial support. The taxpayer claiming the relative generally must provide more than half of that person’s total support.
What Should You Mark on Your Tax Return?
The important question is usually whether someone else can legally claim you, not simply whether that person intends to claim you.
If your parents or another taxpayer meet the IRS requirements to claim you, you may need to indicate on your return that you can be claimed as a dependent. This can apply even when you earn income and file your own return.
There is a limited exception when the person who could claim you is not required to file a return and does not file one, or files only to obtain a refund of withheld or estimated tax. The Form 1040 instructions should be followed carefully in that situation.
Can a Dependent File a Tax Return?
Yes. Being claimed as a dependent does not automatically prevent you from filing your own tax return.
You may be required to file because of your earned income, unearned income, self-employment earnings or other tax circumstances. You may also choose to file to recover federal income tax withheld from your wages or to claim a refundable credit for which you qualify.
On your return, you report your own income. The person claiming you does not normally include your wages on their return merely because you are their dependent.
How Does Dependent Status Affect Your Taxes?
A taxpayer who can be claimed as someone else’s dependent may receive a limited standard deduction. The amount generally depends on the person’s earned income and the annual IRS limits.
Dependent status can also affect eligibility for certain tax benefits. Some education credits may be claimed by the taxpayer who lists the student as a dependent. A dependent taxpayer is also generally prohibited from claiming another person as a dependent, although a narrow exception may apply when the person entitled to claim the taxpayer files only to receive a refund.
What If Someone Incorrectly Claims You?
If another person claims you when they are not legally entitled to do so, your electronically filed return may be rejected because your Social Security number has already appeared on another return.
First, review the qualifying-child and qualifying-relative rules. If no one is entitled to claim you, file an accurate return showing your correct status. Depending on the circumstances, you may need to file by mail or use an Identity Protection PIN to file electronically.
The IRS may later contact the taxpayers and request information. Documents showing your residence, income and financial support may help establish whether another person had the right to claim you.
If you discover that someone was legally entitled to claim you and your original return was incorrect, you may need to amend it using Form 1040-X.
The Bottom Line
You cannot list yourself as your own dependent. You either file a return as a taxpayer who cannot be claimed by someone else, or you file as a taxpayer who can be claimed as another person’s dependent. The correct status depends on the IRS relationship, age, residency, income and support rules. Review those rules before filing, because an incorrect answer can affect your deduction, tax credits and return processing.
