Level 15
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As a side note, make sure the [arents aren't still allowed to claim them this year.  If they didn't provide half of their own support, they are probably still a dependent.  The glint of cash in client's eyes sometimes distorts their views of who is or isn't a dependent.

ACME Taxes, Tatoos, Tires and Turtles (I've expanded my line of products to better serve you)