can he claim?

Ok, you don't like your step-father. But if he files a joint return with your mother, it's the two of them, not just him.

You need to ask the financial aid question elsewhere and when you do, you will need provide significantly more information than you did here.

Dick

Your situation may require a little bit more than can be handled easily in this NG. It would be a good idea if you went to talk to a tax advisor. You can get free tax help through the IRS VITA/TCE tax program. You will find them at many large (or even small) libraries. Call the libraries in your area and make arrangements to visit the VITA people and explain your situation. It's free, and they will give you good tax planning advice.

If you do not meet the dependency tests to qualify as a dependent of your stepfather or anyone else, you should claim your own personal exemption. However, if you are living in his home, you may well be a dependent whether or not he ever gives you any cash. The dependency tests are: Relationship - dependent must have certain family relationship (stepchildren count) or be a member of the household for the entire year if unrelated Citizenship or residency - must be a citizen or resident of the U.S. or a resident of Canada or Mexico Joint return - dependents cannot file a joint return Gross income - dependents must have gross income under the current limit (refer to Pub. 17) or be under the age of 19 or a full-time student under the age of 24 or disabled Support - person claiming dependent must provide over half the support or meet the multiple support agreement test (usually for aged relatives) Let's assume for the sake of argument that you are not your step-father's dependent. It does not matter who files first. If your stepfather files first, the only impact is that you will not be able to file electronically. You can still file on paper claiming your own personal exemption. This will generate correspondence with the IRS and you will be required to prove that you are self-supporting. You may also amend prior years' returns - up to three years back - to claim your own personal exemption.

-Crystal

Actually, since 2005, the requirement for claiming a dependent is that they are either your qualifying child or qualifying relative. The requirements Crystal listed are for qualifying relative. For a qualifying child, there are only

4: (1) Age- under 19 or under 24 and a full-time student; (2) Relationship- child, sibling or descendant of one; (3) Residency- lived with the taxpayer more than 6 months, including temporary absences, e.g. away at school; (4) Support- the child did not provide more than half of his/her own support. The OP appears to be the qualifying child of his mother and step- father, so they can claim him as a dependent on their tax return.

You did not tell us where you and your brother were living in 2006 nor did you tell us the filing status of your step-father and his wife (your mother). Assuming you both were residing with them for more than 6 months and your brother was a full time student for at least part of 5 months in 2006, you are both the qualifying children of your mother and step-father who I assume file a joint tax return. As their qualifying children you are both their dependents unless you were self-supporting. See IRS Pub 501 or Pub 17 for a worksheet you can use to determine if you were self-supporting. Relative to 2007, you might still be qualifying children if your absence from their home is considered to be temporary. In other words, you can be at college but still be considered to be living at home. Therefore, if you do not want to be considered still "living at home", you need to establish your residence and domicile at some other place. It is best not to live on campus in a dorm as that is usually considered a temporary place. In addition, you should try to become self-supporting. You use your own funds to provide more than half of your own total support.

-- Alan