This bothers me. I have always drummed into my clients heads that THEY get their college age kids on their return--both the exemption and college tuition credit. Now, if that kid has earnings they can get the std deduction up to 12,000. The parents get 500.00 for them. So now the kid can go off and do their own taxes if they know to check that little box saying that they can be claimed by someone else. What if they don't check that box? What does it matter?? ( except you would probably get a duplicate SS# error). So why is that important in this scenario??