How can you claim your own tax exemption and disallow your parents from claiming you?

He simply needs to file his own taxes this year. Go to a H&R Block (or wheveever) and take his W-2's and file his taxes. The IRS will automatically know that he's claiming himself because he filed his own taxes.

No, this is *not* an "of course."

It's based on facts and circumstances. See IRS pub 501, page 18, support test. If he can show he provided more than half of his support, his parents CAN'T claim him. Note, if he's temporarily away from home, part of that support is his share of living expenses at their house. The loans he took out are considered money he spent on himself. The scholarships are a wash.

However, they will try, so he should be prepared to mail his tax return in (once the number is used on an efile, the second person must mail their return in). If he earns more than $8950 (which includes any portion of the scholarships used to pay for books, room and board), he must file. If he earns less, he can still file--and should--to get a refund of any withholding.

Legally his parents CANNOT claim him IF he provides MORE than half his own support.

He just files his tax return, quickly as he receives his W-2. If they file first, his efile will be rejected, and he files a paper return stating that he is self-supporting and claiming his own exemption.

Now why is it any of your business whether his parents claim him or not, IF he doesn't even make enough to have to file a return, and why is the principle of the thing your concern????

His being a full time student doesn't automatically mean they can claim him - he also has to live with them over half the year, and if he provides over half of his own support they can't claim him.

If they don't meet those rules, then he can file his own return and claim himself, then he and his parents would be asked to prove that they are the one with the right to the exemption. If his parents don't meet the rules to claim him, their claim would be disallowed and they'd have to pay back the money they got from claiming him. Note that if he lives with them, his share of the cost of the household (rent, utilities, food) are part of their contribution to his support.

He needs to file his return VIA HARDCOPY (paper return, not an e-file) claiming himself. The IRS will then ask both parties that claimed him to justify their claims.

This is his decision. You would be wise to stay clear.

If he decides he wants to claim himself, he should e-file his tax return as soon as he gets his W-2, which will hopefully before his parents file.