Tuesday, January 31, 2006

Rules for 'Head of Household' Get Stricter

AccountingWEB.com - Jan-23-2006 - Claiming a dependent child on a federal income tax form may sound like a straightforward matter, but some taxpayers have been bumping up against confusing definitions for years.

Congress, last year, brought together the five different definitions of the term “dependent child,” tightening the rules and making it simpler to determine whether to file taxes as the head of household.

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