Yes, I believe so and they were married by the time they filed the return.  They are now divorced and getting her to sign an amended return is going to be sticky...meanwhile Fraud Examiner in Ogden, UT waiting for me to fax him the corrected return by March 11.  What a mess!  If the boy's parents were not one of my oldest and largest clients (which would really hurt to lose) I would just tell them to hit the road/