@DoninGA Maybe a follow-up question is in order. Suppose that the envisioned student's parents are divorced. That leaves her with nothing to enter on Lines A and B of form 8615. "If your parents were unmarried, treated as unmarried for federal income tax purposes, or separated by either a divorce or separate maintenance decree, enters the name and SSN of the parent with whom you resided for the greater part of the calendar year" (from i8615). Yet by the letter of the part of i8615 you quoted, this student must file 8615. So, is she just supposed to leave lines A and B blank, since she didn't reside with either parent for the greater part of the calendar year?
