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@Colmatt wrote:

I know, I know, I was clearly in denial of all human thought.......thanks for waking me up.  Their money all pools together to support them as you can imagine. Clearly she is single with no dependents.   As you can also imagine, the effect is negligible on her tiny return.  

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DON'T just assume that.  ASK the client to about it.  It is quite possible the children's money largely went into savings.  It is quite possible that the children did NOT support themselves.

If the $8000 is Earned income (or there was Earned Income in 2019), the Additional Child Tax Credit could be quite large.

And if the $8000 is Earned income (or there was Earned Income in 2019), the taxpayer may qualify for EIC (even if the children don't qualify as dependents due to supporting themselves).