Can my mom claim me if i am 20yo FT college student and i live on campus?

I am 20 year old full time college student, I made over 12k in income, and I moved out of her house and moved on campus and I pretty much pay all of my bills myself. Most of my school funding is financial aid and loans. I moved out in July 2007. Can my mother still claim me as a Dependant??

If you provided more than 50% of your own support, she can't claim you anymore.

For purposes of the 6 month residency rule you are still living in your mother's home when you're away from home at school.

The remaining test is the support rule. As long as you don't provide more than half of your OWN support then your mother can still claim you as a dependent and you lose your personal exemption.

Tuition paid for with grants and scholarships is not treated as self-support. Loans in your name alone may be as are any costs that you personally pay from your income. However given the costs of a higher education today it's entirely possible that you are not providing more than half of our own support if, for example, your mother in on any of your student loans.

There's a worksheet in IRS Pub 501 that you and your mother can use to determine if you pay more than half of your own support. Crunch the numbers using that worksheet and you'll have the answer to your question.

Unless you are providing over half of your own support she can claim you. To figure out if you provide over half of your own support you would have to use the worksheet for the IRS. It doesn't matter how much money you earn but how much of that is spent on your support. Support includes things such as lodging, utilities, repairs to home, food, clothing, education, medical and dental not covered by insurance, travel and recreation.