Recommended Book: Tax Aspects of Divorce: The book has proven to be invaluable to people experiencing divorce or separation. It is a thorough reference for every Internal Revenue Code Section that is likely to be encountered in the divorce process.

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Taxes & Divorce: Tax Attributes of Children:

Several tax attributes of a child depend upon the child dependency exemption and also upon the residential parent status of the spouse. These include:

Dependency exemption under I. R. C. Sections 151 and 152
Head of Household filing status under I. R. C. Sections 2(b) and 7703(b)
The child and dependent care credit under I. R. C. Section 21
The child Tax credit under I. R. C. Section 24
Education Credits provide by the Hope Scholarship and Lifetime Learning Credits under Section 25A
Contributions to Education IRAs under I. R. C. Section 530
Earned Income Credit under I. R. C. Section 32
Minor's tax determination ("Kiddie Tax") and filing responsibility under I. R. C. Section 1(g)(5)

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Divorce Tip: # 32 Alimony and Child Support obligations are debts which cannot be avoided by a Declaration of Bankruptcy. Sponsored by: Kidmate - Visitation/Custody Tracking Program for Parents

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