Interview Notes

Owen, age $69$ and Kimberly, age $64$ elect to file Married Filing Jointly. Neither taxpayer is blind.

Owen is retired. He received Social Security benerits and a pension.

Owen and Kimberly's daughter Shelby, age $20,$ is a full$-$time college student in her third year of study. She is pursuing a degree in nursing and does not have a felony drug conviction. She recelved a Form $1098-$T for $2023.$ Box $7$ was not checked on her Form $1098-$T for the previous tax year

Sheiby spent the summer at home with her parents but lived in an apartment near campus during the school year

Shelby received a scholarship that paid the full tuition. Owen and Kimberly paid the cost of course$-$related books in $2023$ not covered by scholarship. Thex pald $$120$ for a parking sticker, $$5,500$ for a meal plan, $$850$ for textbooks purchased at the college bookstore, and $$200$ for access to an online textbook.

Owen and Kimberly paid more than half the cost of maintaining a home and support for Shelby.

Owen and Kimberly do not have enough deductions to itemize on their federal tax return.

Owen, Kimberly, and Shelby are US$,$ citizens and have valid Social Security numbers. They all lived in the United States for the entire year.

If Owen and Kimberly receive a refund, they would like to deposit it into their checking account. Documents from Baldwin Bank show that the routing number is $111000025.$ Their checking account number is $11337890.$

Owen and Kimberly can claim the Credit for Other Dependents for Shelby.

a$.$ True

b$.$ False