kind of ... if you really want to explore the source
1. Trust Fund Income That Counts as the Student’s Own Support If the student has direct access to the trust income and uses it for their own expenses (tuition, rent, food, etc.), it counts as their own support. If the student is the grantor or sole beneficiary and controls distributions, those amounts used for expenses count as self-support. 2. Trust Fund Income That Does NOT Count as the Student’s Own Support If the trust is controlled by someone else (e.g., a parent or trustee decides when/how to distribute funds), then any distributions are considered support from the trust (or parents, if they set it up) rather than the student’s own support. If the student cannot access principal or income freely, it does not count as self-support.
student is considered independent for tax purposes if any one of the following conditions is met:
They are 24 or older by December 31 of the tax year. They provide more than half of their own financial support. They are married and file jointly. They have children or other dependents that they support. They are a graduate student who meets the financial independence criteria.
如果孩子（大学生）earned income less than half of the support， 报税的时候可以作为independent 报税吗？
1. Trust Fund Income That Counts as the Student’s Own Support If the student has direct access to the trust income and uses it for their own expenses (tuition, rent, food, etc.), it counts as their own support. If the student is the grantor or sole beneficiary and controls distributions, those amounts used for expenses count as self-support. 2. Trust Fund Income That Does NOT Count as the Student’s Own Support If the trust is controlled by someone else (e.g., a parent or trustee decides when/how to distribute funds), then any distributions are considered support from the trust (or parents, if they set it up) rather than the student’s own support. If the student cannot access principal or income freely, it does not count as self-support.
it is kind of irrelvant to the question.
student is considered independent for tax purposes if any one of the following conditions is met:
They are 24 or older by December 31 of the tax year. They provide more than half of their own financial support. They are married and file jointly. They have children or other dependents that they support. They are a graduate student who meets the financial independence criteria.1. kid bought a winning lottery. It counts his own money.
2. kid uses his summer intern income to invest stock or bit coin, those gains count his own support.
是跟据 qualify test 定的。不是说我想选 二者之一。
比如 kid support himself 一半以上， 就必须是 independent。
independent报税
w/ high income parents, think about how you can get AOTC.
因为家长收入比较高，拿不到educational credit, 但小孩独立报税就可以拿回至少一千刀。
但是要符合独立报税的条件。
https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf
但是我就是查不到对独立报税的要求...
报税的，这里的问题是孩子是否有足够收入来显示这个support.
大学给学生提供一个表格，列出了一年的费用。
他爹说啥都不管用，IRS以这个表为依据。
$5050，就不能作为dependent 了。但问了ChatGPT说如果没超过$14,600应该可以算。都有点搞不清了。
报税用了他的standard deduction. 同时作为我们父母的dependent. 我们自己报秔,用自己的standard deduction. 没有遇到任何问题.