Burton, all these theories start with the idea that a Qualifying Child is one kind of dependent because it's described in the code section that deals with dependents. I don't read it that way and according to their publications, neither does the IRS. Even if I did agree that any Qualifying Child is a dependent by definition or that any dependent (other than a QR) is a Qualifying Child by definition or that only a dependent can be a Qualifying Child by definition, that wouldn't help fill in the tax return. The real question is, can you claim an exemption?
In the good old days, you could have a child that you supported but still not be able to claim an exemption due to other factors not related to the child, such as being a dependent yourself. We still have those old rules, now called Qualifying Relative.
We have the same issue with a qualifying child. The term describes a person who fulfills four specific criteria. It doesn't necessarily mean you can claim an exemption if there are other factors not related to the child, such as being a dependent yourself. If you don't meet additional requirements not related to the child, that doesn't change the four criteria that comprise the whole definition of Qualifying Child. If a person has the four criteria, that person is a Qualifying Child. Period. Whether any particular taxpayer can take advantage of that depends on other facts and circumstances.
Although I didn't agree with you, I thought you had a stronger argument saying someone who doesn't pay taxes isn't a taxpayer. Such is my inexcrupulous logic.
In the good old days, you could have a child that you supported but still not be able to claim an exemption due to other factors not related to the child, such as being a dependent yourself. We still have those old rules, now called Qualifying Relative.
We have the same issue with a qualifying child. The term describes a person who fulfills four specific criteria. It doesn't necessarily mean you can claim an exemption if there are other factors not related to the child, such as being a dependent yourself. If you don't meet additional requirements not related to the child, that doesn't change the four criteria that comprise the whole definition of Qualifying Child. If a person has the four criteria, that person is a Qualifying Child. Period. Whether any particular taxpayer can take advantage of that depends on other facts and circumstances.
Although I didn't agree with you, I thought you had a stronger argument saying someone who doesn't pay taxes isn't a taxpayer. Such is my inexcrupulous logic.
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