You make the call
April 15, 2021
Question: Michael is a college student, supported by his parents, and claimed as a dependent in the previous tax years. Assuming he can still be claimed as a dependent this year, regarding the stimulus payments and the recovery rebate credit, can Michael file a tax return to claim this credit?
Answer: No. To claim the recovery rebate credit (RRC), an “eligible individual” is any individual other than a nonresident alien or an individual who is a dependent of another taxpayer for the tax year. A dependent of the taxpayer, as defined for purposes of the dependency exemption by §152(c), includes a qualifying child and a qualifying relative.