Yes, this year there was a big incentive for higher income families to have kids not be dependent. We have twins and one is and one isn’t dependent. But that’s nothing to do with the amount of money they earn (or percentage of support provided), simply that one became a resident in the state where they are attending college (to take advantage of the lower state taxes there) with changed drivers license and voter registration, so does not count as living with us and “temporarily” away at college.
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