On the tab info wks; part II, Head of Household there is a section that has, "If qualifying person is child but not dependent."  It allows you to put in the name and social security number.  I have a customer who has a 22 yr old child that makes $18K.  He lives with her and she states she provides more than half of his expenses.  She makes $66K.  Does he qualify to go up top in Part II?  We won't put him in Part III because he's not a student.