Make sure on the fed info worksheet page you quickzoom to Wi NR and put zero down on earnings from WI. Then there is a line to put Illinois on Wisconsin State Return. There now should be the full refund. As of now its seems like its taxing it.    Make sense?

@BobKamman wrote: Have you seen an IRS transcript?  The statute of limitations stops running when the return is filed.  If there is a frozen refund, IRS can still unfreeze it.  But I wouldn't be surprised if a refund was eventually sent and cashed by someone who now doesn't remember.   No sir, I have not seen any transcript. I prepared the return in question in 2017. I saw the letter that was sent to his last known address (parents). Why they never sought me out is beyond me. I've prepared the family for a long long time. I told him I would try to recover if possible.

@Just-Lisa-Now- wrote: Did he just get outta jail now?  What was he doing 2020, 2021, 2022, 2023?  Has he verified his ID now?   Good question. He was behind bars until May of this year. Apparently prisoners received their stimulus checks even behind bars.  He has not verified ID that I know of. 

It might be a little stuffy...........I use Hey quite a bit. For me its just a different way to greet instead the old boring HI or Hello. Hey for me is just a more familiar greeting than Hi or Hello. 

@BobKamman wrote: And it goes without saying that since this is not an arm's-length transaction, no loss is allowed.    I agree. While a niece might not be a related party....its certainly not arms length. 

This would be my answer, since you have tuition expenses (even tho you chose to use the credit) the system recognizes the fact there were expenses for school and thus the penalty is not imposed.  Thats how I interpret the law.

So the most they will get is with 3 kids. The 4th or beyond doesnt do them any good from EITC standpoint. That amount should transfer from the fed's and we get 20%. BUT....................ITINS are not carrying. This is our wonderful software programmers. They cant get it correctly.  I overrode and put my own amount. I THINK I disabled error checking but I cannot remember. 

IRC 1341..........   Oh man its been a minute, You need to compute the credit and I dont remember if you manually enter Sec 1341 or if there is a line item.  Have you tried searching in this database?