特别是孩子有part time job的。（没有 W2, 孩子就不用报了？）
父母claim孩子 as dependent 是有条件的。
主要是提供了 50%financial support; full time student (enrolled in IRS 认可的 institutions); not over 24岁
Note:
Scholarships or grants received by the student do not count as the student providing their own support. If you did not provide 50% of your support, then you must select the option for “I can be claimed on someone else’s return” even if your parents do not claim you. The IRS has a worksheet that will help you determine who provides more than 50% of the support.
孩子报税单需要选择 yes: "I can be claimed on someone else’s return"
