rbynaker
Level 13
10-11-2020
12:35 PM
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You're connecting two things that are not connected.
Your client can choose to claim or not claim a dependent.
Your client's child cannot claim himself if he is a dependent of someone else. You're a dependent based on the facts, not based on whether or not you're claimed as such. There's a checkbox in the Standard Deduction section of the 1040 that indicates the taxpayer (child) CAN BE CLAIMED as a dependent.
https://www.irs.gov/pub/irs-dft/f1040--dft.pdf
Rick