Level 12

@PA-EA wrote:

if the non dependent child was the only individual of the separate tax family. 


Where do you see that?

 

While it is odd verbiage to point to 1.36B-3(h), in order to allocate the Advance credit you NEED to follow all of 1.36B-4.  So 1.36B(h) essentially only applies if no Advance credit was paid.