"FAFSA Dependency Status vs. IRS Dependents
Dependency status on the FAFSA is different than dependency status on federal income tax returns. FAFSA dependency status is defined by the Higher Education Act of 1965, while dependency status on IRS tax forms is defined by the Internal Revenue Code of 1986. The definitions are different.
Whether the parents claim the student as a dependent (exemption) on their federal income tax return does not affect whether the student is considered a dependent for federal student aid purposes (or vice versa). The age thresholds, residency requirements and support tests all differ for the two definitions . A student could be financially self-sufficient and file his or her own federal income tax returns yet still be considered a dependent student for federal student aid purposes."