Questions:
1. Do 1099-Q distributions count as earned income for my sister? If yes, she cannot be claimed as a dependent. If not, she can be claimed and my dad can claim Head of Household. No, this is not earned income.
2. Why didn't the Earned Income Credit generate for my sister's return? Not earned income.
3. Who claims any sort of education/AOTC credit (if anyone) on my sister's tuition? If your father claims her, he gets the credit.
Income is not the only criteria. He would have had to provide over half of her support.
