No, I have one who gets about $10k in taxable scholarships and has a little earned income, and the other one just has the typical $4000 summer earnings. So those would both wash with the $12k (or under) standard deduction, while I, as the parent, would lose a little off current $9k standard deduction for HOH, plus 3 x personal exemption of ~$4k each, so about $20k would drop to ~$18k standard deduction, plus $500 credit per child who is still a dependent, plus AOTC if qualified. Basically a wash.