文中有个例子

意思是如果2019年是17岁，就不应该现在报税。

Example 4. In 2018, A and B have a 16-year old daughter and income of $120,000. In 2019, they have the same income, and their daughter has turned 17.

Based on A and B’s 2018 return, they are due a payment of $2,900 ($2,400 + $500). Based on their 2019 returns, however, the payment would drop to $2,400, because their daughter has turned 17. As a result, A and B should delay filing their 2019 return until they receive their payment.