Where does TT check the following constraints
(extracted from Pub 970)
You don't qualify for a refund if items 1 (a, b, or c), 2,
and 3 below apply to you.
1. You were:
a. Under age 18 at the end of 2021, or
b. Age 18 at the end of 2021 and your earned income
(defined below) was less than one-half of
your support (defined below), or
c. Over age 18 and under age 24 at the end of 2021
and a full-time student (defined below) and your
earned income (defined below) was less than
one-half of your support (defined below).
2. At least one of your parents was alive at the end of
2021.
3. You are filing a return as single, head of household,
qualifying widow(er), or married filing separately for
2021.
