S's overall sum grows so you're able to $14,100, and parents' share decreases to $cuatro,800
Instances 2 and you can 3 have indicated how moderate alterations in financial support supplies can decide which taxpayer could possibly get claim the brand new dependency different. The fresh new tax advantages of the parents claiming the newest beginner since a founded constantly guarantee think the main cause off financing trying to preserve the latest dependency exemption and you may academic loans; but not,
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