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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.
‎October 27, 2025
5:18 PM