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January 2013 Archives


There is often a question who will have the tax deductions for the children following a divorce of parents. The short answer is the parent who has the child or children the majority of the time, that being more than 50 percent of the time. However, the parties may agree to divide the deductions as a means of settling their marital estate and in doing so the Internal Revenue Service requires that a form be completed. That form is Form 8332. That form may be obtained at WWW.IRS.GOV. If the Final Decree of Divorce is silent as to who can claim the children then the parent who has the children the majority of the time is recognized as the proper party by the Internal Revenue Service. There are certain instances where it is favorable for a party to negotiate away their right to claim the children as deductions. One example would be where a stay-at-home parent has no income and therefore could not use the deduction, while the other parent may be a high income earner and would benefit by the deduction reducing their total taxable income. In any event, a rough calculation as to the value of the tax deductions should be done before you give away this valuable asset. 

I-601A Waiver: Provisional Unlawful Presence Waiver

On January 3, 2013, the Department of Homeland Security (DHS) published a new unlawful presence waiver rule, which allows certain immediate relatives of U.S. citizens who are physically present in the U.S. to request provisional unlawful presence waivers prior to departing the United States for consular processing of their immigration visa applications.