Please refer to the Dependent Section: In the Contents - Individuals -
Dependents
One item to consider is the rule that a married taxpayer must file a joint
return to claim what is known as the Dependent Care Credit. If you lived
apart for the last six months of the tax year and the house is the place of
abode for the child you may claim the credit. Also a divorced or legally
separated taxpayer having custody of a disabled or under age-13 child is
entitled to the credit even though s/he has released the right to a dependency
exemption for the child or is not entitled to the exemption under the
terms of a pre-1985 divorce decree or settlement agreement.
Organizers: 1040 Personal Data
~ Organizer 1040 Dependents
Dependent Care & Education Credit Organizer
Organizer 1040 Additional Information
~ Organizer 1040 Adoption Expenses
Organizer 1040 Child Care Expenses- Credit
Look at the IRS prescribed form for the Multiple
Support Declaration
Child
Credit and Education Credit ~ Organizer 1040 Education Exp Credits
Organizer 1040 Parent's Election to Report Child's Income
Organizer 1040 Education Exp Credits
Organizer - Gift Tax Data
Support
Test Chart
Worksheet
For Support
Dependents Support Test
