eliminates Van because his AGI ($16,000) is not higher than the AGI of both you and Mary. Therefore, regardless, of any willingness to waive claiming her, Debra is your qualifying child. As per our agreement, I am enclosing a statement covering the charge for my personal services. If I can be of further assistance to you in this matter, please feel free to contact me. Sincerely, William C, Dodd, CPA NOTE TO INSTRUCTO The relevant Code provisions are: § 24 (child tax credit), § 32 (earned…
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