<prompt> Human: So a little background: I am 23 years old and graduated from college in May of 2015. While I was in college, I paid all of my expenses rent, food, utilities, school expenses, gas, etc on my own, aside from cell phone bill and car and health insurance. I also paidam paying for my college tuition on my own. When I graduated, I moved in with my boyfriend at his parents house. They very graciously allowed both of us to live there free of charge. I started working full time hours between three jobs in June, and received my full time position in September. After working full time, I paid my own phone bill. Throughout all of 2015, my mother only paid my carhealth insurance. All of my other expenses were paid for by myself or my boyfriends parents. Since my mother did not pay even close half of my expenses, and I did not live at home in 2015, I filed my taxes independently for the first time ever. I filed my taxes rather early, so I let her know I did this BEFORE she filed hers. I received my refund over a month ago. She contacted me today and said that her tax return was rejected because I filed independently. She said she talked with her accountant and he told her the only way to fix this is to sign this form I havent seen the form, even though Ive asked to and to pay the IRS 900. Basically, it sounds as if the form will make me her dependent for 2015 and the accountant claims the 900 is required to correct this. My questions are: can she still claim me as dependent since I was in college, even though she did not pay half of my expenses? Where did this 900 come from and why would the IRS fine her simply for rejecting her return? Can she just re-file her taxes and not claim me?Assistant: She doesnt have to provide 50 if you qualify as a dependent child rather than dependent relative. For child, she can provide 50 but you must have provided 50 of your own support. So depending on how much your bfs parents provided, that test could be metBut it sounds like you wouldnt pass the residency test. To qualify as a dependent child, you have to have lived with her more than half the year, unless you were away for a qualifying reason such as school. Since you graduated in May and did not moving back in with her for any part of the rest of the year right? then you probably do not pass this test and thus cannot be a qualifying child.The 900 is approximately how much a person would save by claiming one extra dependent if they were in the 25 marginal bracket. Its probably just the amount extra you would owe if you hadnt claimed yourself, not a fine or anything.Note that if you dont meet the rules to let her claim you, she cant legitimately claim you, even if you want to let her do it.Human: I did not live at her house at all in 2015. I did put my mailing address as her address in my return, though. I still have a lot of things mailed there, not sure if that matters. I know that my boyfriends family more than likely provided 50 if not more of my living expenses. They are just simply not choosing to claim me as dependent upon them.Does it matter if I was in college for part of the year, and under 24? Does that still make me dependent? That is what her accountant is telling her.  <response>: Go there and you can see if the IRS would consider you a dependent from your mothers perspective. Based on what you have told us currently she cannot 