So if I’m understanding this… in 2018, a student who has income from earnings or scholarships would file her own taxes (just like now) and get the $12k standard deduction. If that student is still a dependent, the parent could claim the student, qualify as HOH and get an $18k standard deduction for HOH, and maybe the AOTC and a $500 credit for the over 16 child credit.
This is looking better for us than I thought. Other daughter will also get a $12k standard deduction.