Q. Does she now file her taxes with ZERO dependents - she cannot even claim herself - correct?
A. It is correct that she cannot claim herself. Starting in 2018 there no longer any "exemptions". So there is no where on the form to put 0 exemptions (dependents). Instead, she checks the box on form 1040 that says somebody can claim her as a dependent.
In TurboTax (TT), she indicates that somebody else can claim her as a dependent, at the personal information section. TT will check that box on form 1040.
With the tax law change, effective 2018, most students will get the same refund whether they claim themselves or not. The personal exemption has been eliminated and the standard deduction increased.
