Deductions & credits


@Opus 17 wrote:


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.  

I am curious if you know of other cases. 


 

I don't have any citations.  However, Federal VERY often starts off with how State law treats things.  For example, marriages and divorces are a state thing.  Birth certificates, driver's licenses, etc. are a state thing.   How a title is held and Community property is a state thing.   For MANY things, federal starts with how State law treats it. 

 

I could be wrong, but I can't think of why federal wouldn't follow the state treatment in this circumstance.