@AmeliesUncle wrote:
@CuriousK wrote:
A judge ordered she live with me full-time at the beginningof the year.
As in January 1st, or after January 1st?
It sounds like your parental rights were terminated, so in the view of the law, unfortunately your child isn't considered your child. Does that sound right?
I am not aware that a state court order terminating parental rights has any effect on the determination of qualifying child dependent under federal law. I would appreciate references if you have them.
A fast search found this case, which the web site has titled "Parents Whose Rights Were Terminated Denied Dependency Deductions." However, the decision in the case does not follow the headline. The children in that case lived with their aunt for all of 2015 (the year in question). The tax court specifically wrote "We need not determine, however, whether they could be qualifying children or qualifying relatives under section 152(a) by parsing the complicated definitions in section 152. Petitioners conceded in their pretrial memorandum that the children “were placed with * * * [their aunt] in 2014 and have lived with her since.” In other words, the children were disqualified by normal operation of the usual rules, so the court did not even have to consider the effect of the termination of parental rights.
https://www.taxnotes.com/research/federal/court-documents/court-opinions-and-orders/parents-whose-ri...
I am curious if you know of other cases.
