SCL Posted March 13, 2008 Report Share Posted March 13, 2008 the irs has issued a notice (Notice 2008-5) clarifying when an individual will not be a QC of another taxpayer. under Sec 152(d)(1)(D), an indiv is not a QR of the taxpayer (and eligible for the dep exemption) if he/she is the QC of any other taxpayer. the notice provides that the dep will NOT be a QC of any indiv that is not req to file a tax return under Sec 6012 and either does not file a return or else files soley to obtain a refund of income tax withholding. Quote Link to comment Share on other sites More sharing options...
Julie Posted March 13, 2008 Report Share Posted March 13, 2008 Thanks. I'd missed that. the irs has issued a notice (Notice 2008-5) clarifying when an individual will not be a QC of another taxpayer. under Sec 152(d)(1)(D), an indiv is not a QR of the taxpayer (and eligible for the dep exemption) if he/she is the QC of any other taxpayer. the notice provides that the dep will NOT be a QC of any indiv that is not req to file a tax return under Sec 6012 and either does not file a return or else files soley to obtain a refund of income tax withholding. Quote Link to comment Share on other sites More sharing options...
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