qbteachmt
Level 15

"I went to the ita and typed in recovery rebate credit for college students and got no hits"

You are getting multiple people replying to your multiple issues. Being a college student isn't the issue; dependency is the issue.

"So your response implies because parent could claim him then no rrc for 2021"

That is how the rules read. It's in the provision. Did you look at the Eligibility? 1040 instructions? Your program?

"Can you be claimed as a dependent on another person's 2021 return? If filing a joint return, go to line 2.
No.
Go to line 2.
Yes.
STOP

You can't take the credit. Don’t complete the rest of this worksheet and don’t enter any amount on line 30.

"I was stating that he was eligible, along with many other taxpayers, to claim the RRC on his 2021 return, regardless if anyone else received it in 2020 for him as a dependent."

But not based on Status; you have to know that status.

Use the Wizard:

Whom May I Claim as a Dependent?

https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment

https://www.irs.gov/newsroom/questions-and-answers-about-the-third-economic-impact-payment-topic-b-e...

It's the very first question and answer:

"

If you were claimed as a dependent on someone else’s tax return for 2020, you were not eligible for the third Economic Impact Payment. If no one can claim you as a dependent for 2021 and you are otherwise eligible, you can claim the 2021 Recovery Rebate Credit, and must file a 2021 tax return to claim the credit."

And:
 
 
"Generally, someone was eligible for the full amount of the third Economic Impact Payment if they:
  • are a U.S. citizen or U.S. resident alien (and their spouse if filing a joint return), and
  • are not a dependent of another taxpayer, and"
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