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In almost every state the age of emancipation is 18 so the concept of custody and the 8332 form no longer exists (some states it can be older).
See examples 5 & 6 in Pub 17 for more information.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170897
The rules for claiming a Qualifying Child apply.
In almost every state the age of emancipation is 18 so the concept of custody and the 8332 form no longer exists (some states it can be older).
See examples 5 & 6 in Pub 17 for more information.
https://www.irs.gov/publications/p17#en_US_2017_publink1000170897
The rules for claiming a Qualifying Child apply.
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