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Divorced and separated parents | Earned Income Tax Credit
Jan 22, 2025 The special rule for divorced or separated parents allows only the noncustodial parent to claim the child as a dependent for the purposes of the child tax
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26 CFR 1.152-4 - Special rule for a child of divorced or
A child is treated as the qualifying child or qualifying relative of the noncustodial parent if the custodial parent releases a claim to the exemption.
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2017 Publication 501
Jan 2, 2018 If you are divorced un- der a final decree by the last day of the year, you are considered unmarried for the whole year. Divorce and remarriage.
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