I have someone who lived with a stepchild for more than 6 months of 2009 - they are not the biological parent. The biological parent also lived with the child for more than 6 months of the year. The parents got divorced during 2009. Is the child still a stepchild available for dependency deduction if there is agreement on who claims the child? Thanks!
>>Is the child still a stepchild available for dependency deduction if there is agreement on who claims the child?<<
In my opinion, based on Section 152, "agreements" don't count. The step parent can only claim the child if the parent does not AND the step parent's AGI is higher.
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