Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
other · IRS · Rule · Published 2008-07-02 · Effective 2008-07-02 · 73 FR 37797
Document
Document number
E8-15044
Federal Register citation
73 FR 37797
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2008-07-02
Effective date
2008-07-02
Treasury docket
TD 9408
Abstract
This document contains 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 6 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.