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Claiming child as dependent
Someone asked this question on our region specific Yahoo board. They were doing their taxes using software, and were asked if the child lived with them for more than half the year. Since the adoption was finalized after August, they replied no, and were not allowed to take the deduction for the dependent.
I always assumed that adoption was like birth, and that as long as it occurs before 12/31, you got the whole year. But, darned if I can find anything from the IRS website supporting this assumption.
Anyone have the publication or rule that supports this?
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