Form 8615 for self-supporting student who does not live with either parent

[dmertz]

Nowhere do the instructions for Form 8615 say to leave lines A and B blank.  You are misconstruing part of the instructions meant to determine which parent should be listed. 

[dmertz]

In section § 1(g), "child" means child.  In the absence of any definition of "child" in § 1, "child" has the common meaning (the offspring, adopted child or stepchild of the parent).  Nowhere does § 1 refer to a "qualifying child."  "Qualifying child" is defined in § 24(c), § 32(c)(3) and § 152(c) only for the purposes of § 24, § 32 and § 152, respectively, and none of these definitions apply to § 1.

[TJ8675309]

This is the exact situation I am trying to figure out for a friend.

21-year old college student whose custodial parent died in early 2021 tax year and was left life insurance proceeds to support student while in school full-time. The student never lived with the other parent who is alive but not in student's life.

In the case that a parent's rights have been legally terminated by the court (which can be with an absent parent), it means that the other parent is no longer considered the legal parent of the child under the law (25 CFR S 11.1114).

Probate and tax laws are awful to survivors of decedents especially when they are college-aged students. WA State immediately reassessed the house and the property tax went up substantially, estate attorney charges are exorbitant considering net value of estate. Student lost financial aid because of life insurance proceeds even though there is a mortgage remaining on the empty house and all the costs associated...I digress.

Unfortunately @805teresa I believe Form 8615, lines A& B should be your father's information unless his parental rights were legally terminated. I think my friend's situation is slightly different and student is not considered to have any surviving parents.