<p>If the new graduate is working for the 2nd half of the year and making a good income, has anyone done the math to determine if it’s better for the parent to claim the kid as a dependent which means the kid’s income is taxed at the higher parent rate, vs having the kid file taxes as a single earner taxed at his or her (presumably) lower rate? My definition of “better” would be a lower total tax bill overall.</p>