Ahh ok I understand that now. So then the carryover option would be the best way to go and have her decrease 2025 by $900 and she would only have the penalty for 2024?
Other options would be to have her withdraw her $450 and see if the company will withdraw their $450 and proceed from there. I'm not sure what the company's policy is on this.
Removing her as a dependent in '24 would cost $500 so want to avoid that if we can.
