Keith,age 17 and single,earns $3,000 during 2011.Keith's parents can claim him as a dependent even if he does not live with them.

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The fact that Keith's parents can claim him as a dependent even if he does not live with them is not affected by his age, marital status, or income. As long as he meets the requirements to be a dependent, such as not providing more than half of his own support, his parents can claim him on their tax return.

Keith,age 17 and Single,earns $3,000 During 2011