Discussion:Dependent Question - Again

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Discussion Forum Index --> Advanced Tax Questions --> Dependent Question - Again
Discussion Forum Index --> Tax Questions --> Dependent Question - Again

EZTAX (talk|edits) said:

9 January 2008

I have been reviewing the new IRS notice regarding claiming dependents (Notice 2008 - 5 see here [1] and am trying to get my head around what it all means. I have a couple of questions but first would like to provide links to some previous discussions we have had on this recently.

[2]

and

[3]

My first question is what exactly is an IRS notice? It seems to be the IRS's latest interpretation of the code so is it in the same category as IRS publications in terms of its importance/precedence?

Second question. So boyfriend can now claim non-biological child of girlfriend, assuming he meets the other rules, as long as girlfriend does not have to file a return under section 6012 and/or only files for a refund (not for EIC).

What about if the girlfriend is self-employed and had a net profit of $1,000? Is she required to file under 6012? I looked but could see no reference to this. Can the boyfriend still claim the child if the girlfriend has to file and pay SE tax?

Thanks for the feedback - I cannot beleive we are having to struggle so hard with this again!