# Dependent Child of Divorced or Separated Parents or Parents Who Live Apart
> **IRS** · Final regulations. · Published 2008-07-02 · Effective 2008-07-02 · 73 FR 37797
## Document
- **Document number:** E8-15044
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 37797
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/02/E8-15044/dependent-child-of-divorced-or-separated-parents-or-parents-who-live-apart)
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