DMarkM1
Expert Alumni

Deductions & credits

Emancipation is a court order that allows a child less than the age of majority (18 or 19 in most states) to assume all the rights and responsibilities of adulthood.  Where are you getting an interpretation that your son has been "Emancipated"?  

 

The emancipation reference in the IRS publication concerns the the 16 or 17 year old who has been "Emancipated" by the court.    

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