<prompt> Human: I am a full-time college student and my parents claim me every year on their taxes since my dad is a laborer and the only source of income. This past year my stepmom picked up a job and so if I had to throw out a number Id say theyre bringing in a little over 50k a year cumulatively. They want to know if they want me to be claimed or not for this tax season. Im a waitress so my only income last year was a little over 8000 dollars. Would it be smarter to be claimed as a dependent or claim myself as an independent this year?  <response>: To be a qualifying child: You have to be their daughter. Youd have to be under age 24 at end of year if full-time student. You have to have lived with them over half the year. Dont count time at school as not living with them. You have to not have provided more than half the cost of your support. You have to not be married filing jointly.Based on what you said, if youre living with them and under age 24, they can claim you and you cannot claim your exemption. Theres a worksheet that helps describe what is meant by cost of your support, in Publication 17 chapter 3. I see that c2reason has provided a link to a similar worksheet.If you fail any of those tests, then you look at the tests for qualifying relative.One of the tests for qualifying relative is that you cant have earned more than 4050 in the year.So you definitely are not a qualifying relative dependent. 