New Rules for Dependency Exemptions

Zook, John D.; Leauby, Bruce A.
March 2006
CPA Journal;Mar2006, Vol. 76 Issue 3, p54
Academic Journal
The article discusses new rules for dependency exemptions under the U.S. Working Families Tax Relief Act of 2004. The act's primary purpose was to reduce the federal tax burden of married taxpayers with children. Under the new law, dependents have been reclassified into two groups, namely, qualifying child and qualifying relative. The new law requires that a child living with the taxpayer must be a qualifying child or must qualify as a dependent in order for the taxpayer to claim the head of household status.


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