<prompt> Human: I apologize if any of this comes off as jumbled or not completely focused, but it has been a very long day dealing with this and trying to learn as much about taxes as possible. So here goes:I am a 23-year old, married, full-time graduate student. I graduated undergrad in May of 2016, and began grad school in September of 2016. My and my spouses gross annual income is about 25,000 and we will be filing a MFJ married filing joint return. While in undergrad, I lived on campus through a job that provided my room and board. I am still on my parents health insurance, and was on their dental insurance until October of 2016. From January-June, I lived in Michigan, and July-December in Illinois. I was legally married in August of 2016.My dad is asking for me to not claim my personal exemption on my tax return so that he can claim me as a dependent. His reasoning comes straight from his CPA that despite the fact that I am married filing jointly, and even though my gross annual income is higher than the minimum W-2 Income requirement 20,700 and the income requirement for a qualifying relative, my full-time student status and the fact that I lived in Michigan for at least 5 months makes me an exception that allows them to claim me as a dependent Im pretty sure they are claiming me as a qualifying relative.I have been through the IRS website several times, and talked to my own CPA, and I just cant understand how they think this could be the case. I do not see anywhere where the student status is an exception for either the joint-filing test or the fact that we are required to file a tax return and not just for a refund of tax withheld.Am I in the wrong, or is my parents CPA making some sort of mistake  <response>: They cant claim you for many reasons.They cant claim you if you file jointly unless youre doing it just to get a refund, which you wouldnt be, as you have a filing obligation.You didnt live with them over half the year. College absences count as temporary, but only if you intend to move back home at the end of the semester. If youre effectively moved out, then you do not live with them. So cant be qualifying child.You provided more than half your support. So cant be qualifying child.They didnt provide more than half your support. So cant be qualifying relative.You earned over 4050. So cant be qualifying relative.So many ways... 