Recovery rebate and dependency

[cpa72]

All:

Parents who are not eligible for 2021 stimulus check have dependent who graduated college in 2021 and began working.  Parents are eligible and "can" claim him as a dependent.

Obviously, from a pure tax point of view, dependent and parents benefit from graduate claiming himself and not parents.   However, I am concerned about the word "Can".  

Since the parents "can" claim dependent it seems to preclude dependent from the tax benefits.  Am I correct in that assumption?

[rbynaker]

Correct.

[taxiowa]

Where did youngster live after May graduation.  He might have provided more than half year support and then no "can."

[jeffmcpa2010]

You are correct. Dependency is not a "Choice", there are rules and tests to follow.

I use this IRS tool when I run up against dependent questions.

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent