Question 1:  Pub 929 indicates that if parent info is not available, you can file using estimated amounts by putting "Estimated" next to those amounts.  I don't think the program allows this but I might be overlooking something.  Is there a way to enter "Estimated" on Form 8615 and still electronically file?   (I know you can apply for an extension and write to IRS for info on parent, but realistically, the IRS might not even open the correspondence, let alone respond, by October 15th).

Question 2:  21 year old full-time student who has earned income of $10000, received scholarships of $15000 on $12000 of tuition, and accepted $10000 of student loans.  My understanding is that the $3000 of excess scholarships subjects the student to filing Form 8615.  However, one parent is deceased and the other took off, with whereabouts unknown and no contact with student in years.  The student's earnings plus borrowings were all spent on school housing and other living expenses, and far exceed the value of living in her grandmother's home while not at school, so the student does provide more than 50% of her own support.  Am I correct that she is subject to filing Form 8615 under these circumstances, even if she is not a dependent on anyone?

 

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