itonewbie
Level 15
12-07-2019
12:18 AM
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No, you cannot. Since the uniform definition of qualifying child was established, the IRS' position is that all the related tax provisions for tax benefits in relation to a qualifying child must be applied uniformly as a group rather than on a section by section basis, except where special rules for divorced or separated parents apply.
This was explained in Notice 2006-86 and Prop. Reg. §1.152-2 (see subsection (g)(5), especially) issued in 2017.
This was explained in Notice 2006-86 and Prop. Reg. §1.152-2 (see subsection (g)(5), especially) issued in 2017.
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