She meets all of the requirements. She is also legally blind, makes less thank 48K, and meets all requirements to itemize. Her itemized deductions were ignored with a statement from IRS was that she earns too much (not true) and itemized deductions were limited. The difference is exactly what the standard deductions allows. She now owes the IRS instead of getting a refund. This does NOT agree with TurboTax walk through of all questionnaire, which I reviewed again yesterday.
