Zach (age 44) and Kelly (age 44) have been married for 24 years. They have an 11- year-old daughter, Jessie, who lives with them. They also have twin sons, Albert and Samuel (both age 22). Albert is a full-time student at the University of Illinois and he also works part-time at a local diner named "The Max," where he earned wages of $12,000. Albert lives at home and his tuition and fees are completely covered by his wrestling athletic scholarship (the scholarship only covers tuition and fees). Albert provides 50% of his own support and his parents provide 50%. Samuel is unemployed, but is taking college courses on a part-time basis and lives at home with Zach and Kelly (his parents provide 100% of his support). Zach and Kelly paid $5,000 in tuition for Samuel's part-time classes.

What is child tax credit for all kids? are they dependents? basically, how to file Zach and Kelly's MFJ 1040?