Rocky Mengle, Tax Editor at Kiplinger.com 에 의하면,
“Dependent College Students Won't Get a Second Stimulus Check.
For both the first round of payments authorized by the CARES Act in March and the second round of stimulus checks included in the COVID-Related Tax Relief Act, anyone who could be claimed as a dependent on someone else's 2019 tax return (regardless of whether they're actually claimed as a dependent) isn't eligible for the cash.” 2019년도에 다른사람의 디펜던트로 보고가 된 대학생들은 1차, 2차 부양금을 못받으며. . .(실제로 디펜던트로 보고되었는지 여부에 관계없이)
"Independent (self-supporting) and Older College Students Can Get Stimulus Money
If a student paid at least 50% of their own living expenses in 2019, they generally couldn't be claimed as a dependent on their parents' 2019 tax return."
" College Students who don't receive a second stimulus check because they were claimed as a dependent on their parents' 2019 tax return, but who can't be claimed as a dependent on their parents' 2020 tax return. (Recent college graduates could fall into this category.) While they won't receive a second stimulus check now, they may still be eligible for an equivalent tax credit when they file their own 2020 tax return next year. So, while they won't get paid in 2020, they'll still benefit from the stimulus check program in 2021."
"최근 대학을 졸업하여. . . 2020 년 부모의 택스 보고에 dependent 으로 보고 될 수 없을 경우, 본인 개별 2020년도 택스보고로 2차 부양금에 대하여 택스 크레딧을 받을 수 있다"고 하네요.