Jennifer was divorced from her husband in 2014 and has not remarried.

Jennifer provided the entire cost of maintaining the household and over half of the support for her children, Carla and Ollie, in 2019.

Jennifer claimed earned income credit (EIC) for Ollie and Carla in 2016, but they lived with their father for 8 months that year. Jennifer received a letter from Internal Revenue Service disallowing EIC for tax years 2017 and 2018.

Jennifer is a full-time kindergarten teacher and spent $350 to buy books and supplies for her class.

Ollie attended daycare while Jennifer worked. Jennifer paid $2,500 for daycare.

In August 2019, Jennifer's daughter, Carla, enrolled in college to pursue a bachelor's degree. She had no previous post-secondary education. Yuma College is a qualified educational institution. Tuition: +$7,200; Scholarship Payment: ($4,200); Meal Plan: +$320; Parking Pass: +$75; Campus Bookstore Charge: +$650

Carla does not have a felony drug conviction.

Jennifer brought a Form 1098-T and an account statement from the college. Carla's purchases at the college bookstore were for course-related books.

The terms of Carla's scholarship require that it be used to pay for tuition.

Jennifer received a Form 1099-C for canceled credit card debt. Using the insolvency determination worksheet in Publication 4012, Jennifer determined the value of her assets exceeded her liabilities and that she was solvent at the time the credit card debt was canceled.

Jennifer purchased her own health insurance through the Marketplace. She received Form 1095-A. Carla and Ollie were on their father's health insurance plan through his employer all year.

18. Is Jennifer's income is too high to qualify for the credit on Form 8880, Credit for Qualified Retirement Savings Contributions.

19. Does Jennifer's canceled debt on Form 1099-C, Cancellation of Debt, need to be reported on her tax return?

20. In order to claim EIC for 2019, must Jennifer file Form 8862, Information To Claim Certain Credits After Disallowance, with her tax return?