Student tax question(s)

[seagoing]

What is the name of your state? Florida. 20 yr.old attends and lives at college, works part time.Wants to file her tax return but
1)Parent claims on parents return as exemption,however due to parents dire financial situation has yet to file 2006 return(s)tells student ,ACCountant.had returns extended but extension ended in Oct.Will student be penalized because 06 taxes haven't been filed?A
refund is expected for the students 06 return.
2)Student wants to proceed with tax return for 07,parent insists all w-2 and 1099 etc of students needs to go to parents accountant to file 07 returns because parent insists on using student as exemption,student would be OK giving exemption ,however,because 06 still hasn't been filed,feels 07 would also not be filed leaving student without another refund check.Is it necessary for student and parent to have returns prepared TOGETHER for parents ability to claim student as exemption ?or can student go and have return prepared ,and parent do personal return seperately ?
3)Due to parent claiming student as exemption,does that reduce the amt.of refund student would receive had student filed claiming self as exemption?
4)Parent likely has IRS issues(owes money)can this affect student ?and would parent see enough benefit from exemption to interfere with students return(s)student is independent,works and pays own bills including rent and utilities food etc.

[tranquility]

There are not enough facts to really give an answer. Off the top of my head and making many assumptions, student should file his own return under the "is claimed as a dependent on another return" format. If the student has a good amount of unearned income, he should coordinate with parents' accountant. Tax wise, there is no issue related to parents extension. Scholarship issues may require an earlier return.

[LdiJ]

How much actual income does the student have for 2006 and 2007?