Could be a dependent

[MARYS]

When is it appropriate to use the designation, "Could be a dependent" on screen 1?

Is it subjective?  Is choice based upon best tax outcome for the individual or is there some criteria?

[IRonMaN]

If they didn't provide over half of their own support is a pretty good starting spot.

[sjrcpa]

It is based on the facts and the rules for claiming dependents. It is not based on the best tax outcome.

[qbteachmt]

https://www.irs.gov/publications/p501

"Publication 501 (2019), Dependents, Standard Deduction, and Filing Information"

[scheunemanncpa]

A parent can elect not to claim the dependent.  The dependent still does not claim themselves.  This is used when the parent's income is too high to get college credits and maybe the other dependent credit.  The student does not qualify for the refundable portion of the college credits.