Childs return

[JT2307]

I have a two children that their father died and they received a distribution from the company he worked for along with social security. Their mother and father were not married. The mother does not work therefore has no income to report. My questions is - can the children file claiming theirself? Note the father died in 2017 they received money in 2018. If they can it will save them over $2000. I can't find a reason why they wouldn't be able to but like a second opinion.

Thanks.
A

[DSMC_tax]

I have a similar situation I am working on. The new tax law is draconian with respect to the kiddie tax. I assume you are asking if the children state they are not a dependent on another's return. Then the standard deduction goes up to $12,000 versus the $1,050. I believe this is all a matter of support. It must be proven that they provide more than half of their own support. This is very complicated and I have been advised that this is an audit trap. So whatever you do, be sure you have an iron clad case and can defend it. There is a support worksheet.

[JT2307]

I have a feeling that they lived off the funds received - but I am going to question the mother more. Thanks for the input.

[Lion]

Have her fill out the support worksheets with you.