In reviewing the 2023 Taxpayer's Bill of Rights (TABOR) Information, I see that anyone 18 and over qualifies with no liability, no withholding, no filing requirement. While anyone younger may claim it if they have a tax liability or wage withholding since they are a taxpayer.
She paid taxes and qualifies for the credit. TABOR requires excess revenue to be refunded to taxpayers. She is one. She didn't pay much, but she paid. I think dinner should be on her 🙂
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