@Hal_Al wrote:
The bottom line is fairly simple (despite the confusing wording).
The children cannot claim themselves and the stimulus/rebate credit because they qualify as the mother's Qualifying Child (QC) dependent (they live with her, they don't support themselves and they are Fulltime students under 24).
Why do they qualify as "qualifying children" when the rules specifically say that emancipated child "is treated as not living with either parent."
That's what I was asking about, not the AOTC rules.
If the children are counted as living with their mother (which they in fact did) then why is the emancipation rule quoted in pub 501 and 504? Why does that rule even exist? If the children are "treated as not living with either parent" then they can't be QC dependents of the mother and we have to look at the QR rules only.
