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> IRS Releases Final Regulations Relating to Dependent Children of Divorced and Separated Parents; Regulations Reflect WFTRA and GOZA
IRS Releases Final Regulations Relating to Dependent Children of Divorced and Separated Parents; Regulations Reflect WFTRA and GOZA
The Internal Revenue Service (IRS) has released
final regulations
relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at all times during the last six months of the calendar year. The regulations reflect amendments under the Working Families Tax Relief Act of 2004 (WFTRA) and the Gulf Opportunity Zone Act of 2005 (GOZA), and affect Internal Revenue Code section 152(e). The regulations are effective July 2, 2008.
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