Example 2. C is claimed as a dependent on her parents’ tax return for 2018. In 2019, C graduates college and gets a job, and is no longer claimed as a dependent.
Based on C’s 2018 return, she is not entitled to any payment, because she is claimed as a dependent on another’s return. Based on her 2019 return, however, she is entitled to a stimulus payment of $1,200. As a result, she should file her 2019 return as quickly as possible.