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Friday, February 07, 2003


William Allen Gilbert discovered: (1) In order for a non-custodial divorced parent to claim the exemption for their child, they have to attach a release signed by the custodial parent, regardless of what the divorce decree (or an IRS publication) says; (2) In order to be a Head of Household, your kid must live with you more than half the year; and (3) You kid also must live with you more than half the year to be a qualifying child for purposes of the Earned Income Credit.

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