Page 42 - Dependents for Individuals
P. 42

Residency Test: Kidnapped Child

















                                                                                             Child


                                                                                              You may be able to treat your
                                                                                                  child as meeting the residency
                                                                                                  test even if the child has been

                                                                                                  kidnapped.
                                                                                              See Pub. 501 for details.


























    https://lentcpa.com                                                                                                              40
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