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Claiming Step-daughter after divorce


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Hi - 

My client was married and had a step-daughter. Now the couple is divorced. His step-daughter has still lived with him all year and he provides all of her support. Does he still get to use the "qualifying child". After the divorce, I wasn't sure if she still is considered "step-daughter". He does have full custody of this child. 

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5 hours ago, JackieB said:

He does have full custody of this child. 

If he has legal custody of the child, I don't think this is even be a question. If he has court approved physical custody of the child,  I again don't think there is any question.  But in any event, Taxmann seems pretty certain that the step-child relationship is still in existence. 

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9 hours ago, TaxmannEA said:

She's still his step-daughter

Per 1.152-2(d), "The relationship of affinity once existing will not terminate by divorce or the death of a spouse."

That was applied to Duncan in TC 2014-56 in allowing taxpayer to claim step-children as qualifying children.

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