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WFTRA |
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In the end, the WFTRA provided that a child is considered the qualifying child or qualifying relative of the custodial parent, unless (1) under the divorce or separate maintenance agreement, the noncustodial parent is entitled to the dependency exemption or (2) the custodial parent signs a written declaration stating that he or she will not claim the child as a dependent. THE WFTRA PROVIDES A UNIFORM DEFINITION OF "qualified child" that applies for purposes of head-of-household filing status, the child care credit, the dependency exemption and the earned income credit. WFTRA Section 407(a) focuses solely on the 120-day audit-related PTTP. |
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