Description

An income tax return preparer's guide providing detailed information about income tax benefits for qualifying child and qualifying relative dependency exemptions. Separate discussions on personal and dependency exemptions, as well as separate chapters on qualifying child and qualifying relative exemptions. The book also includes separate chapters on the child tax credit, child and dependent care credit and employer provided dependent care credit, earned income tax credit, and head of household filing status. Includes a quick reference eligibility table of all these benefits with separate, applicable Internal Revenue Code sections, and proposed income tax regulations issued in January 2017.