168629 Resource 147682 147761 147761 1178811522281 1178811544391 Controlled Who may claim a child as dependent in case of separation or divorce?

Proposed regulations address definition of dependent for divorced, separated parents

<p style="BACKGROUND: white"><span style="FONT-SIZE: 8.5pt; COLOR: #444444; FONT-FAMILY: ">CCH recently reported: </span></p><p style="BACKGROUND: white"><span style="FONT-SIZE: 8.5pt; COLOR: #444444; FONT-FAMILY: ">&quot;The IRS has issued proposed regulations to clarify which parent may claim a child as a dependent in cases of divorce, legal separation or when the parents of the child live apart at all times during the last six months of the calendar year. Several employee benefits are impacted by the definition of dependent in Code Sec. 152, including health plans, HSAs, dependent care assistance plans and some fringe benefits.&quot;</span></p><p style="BACKGROUND: white"><span style="FONT-SIZE: 8.5pt; COLOR: #444444; FONT-FAMILY: "></span><p /></p><p>For further information please vist irs.gov or the links below</p> 9 application/xml false Benefits plans dependent care HSA IRS IRS Publication http://www.irs.gov/pub/irs-pdf/p4449.pdf Publication 503 http://www.irs.gov/publications/p503/ar02.html Mozilla/4.0 (compatible; MSIE 6.0; Windows NT 5.1; SV1; .NET CLR 1.1.4322; .NET CLR 2.0.50727) 127.0.0.1 127.0.0.1 jimt false true false false true 147682 blog blogsite/StaffScapes/web