Helen Hanson is an unmarried, calendar year, cash basis taxpayer. Helen provides the majority of support for her two children (Hillary and Hank), who live with her. Hillary is a full-time student at Middle Tennessee State University and earned $5,000 in wages in 2023. Hank had no income in 2023. Helen did not receive any advance child tax credit payments in 2023. Helen's mother, Heather Johnson, also lives with Helen. Helen provides 80% of Heather's support. Heather provides the other 20%. Heather received $14,000 in social security benefits and $1,400 in interest from a savings account in 2023. The social security numbers and dates of birth for members of the family are as follows: Social Security Number Date of Birth Helen 471-11-1111 9/30/1975 Hillary 471-22-2222 2/12/2000 Hank 471-33-3333 8/19/2016 Heather 471-44-4444 9/27/1930