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Sunday, March 30, 2003

 


Jeffrey S. Lindquist wanted to claim his son as a dependant because he was current with his child support and the divorce decree gave him the right to do so, but he did not attach the release from his ex-wife. �He� points out that it is unrealistic for him, as a resident of Pennsylvania, to return to Mower County district court in Minnesota to seek enforcement of the terms of the divorce decree.� Sorry, that�s the rules, and you don�t have the release, you can not claim the exemption. Tax Court is �not unsympathetic� to your plight, but fixing it is Congress�s job, not ours. Oh, and by the way, you can not claim the child tax credit either, because you have be able to claim the exemption to claim the credit.



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