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From: drr@ihopa.UUCP (D. R. Rueckheim)
Newsgroups: net.taxes
Subject: Re: Child Born on 1 January
Message-ID: <282@ihopa.UUCP>
Date: Fri, 2-Nov-84 16:23:18 EST
Article-I.D.: ihopa.282
Posted: Fri Nov  2 16:23:18 1984
Date-Received: Sat, 3-Nov-84 07:51:43 EST
References: <188@ttidcb.UUCP> <2586@ihldt.UUCP>
Organization: AT&T Bell Labs, Naperville, IL
Lines: 26


I have seen a lot of articles about whether it is allowable
to deduct a child that is born after Jan. 1 on the preceeding
year's federal income tax. I can only assume that the child
in question was born before the return was filed, by April 15,
at the latest. Well to me the answer is a very simple YES.
Now I suppose you wonder how I came to that simple answer. 
That is also very easy to answer, I can read (why is the
keyboard getting hot?). For those of you that haven't caught
on yet try looking at line 6c on the federal income tax form 
1040. Well if you don't have one handy here it is:
    6c First names of your dependent children who lived with you
To me that requires that the child have a name before you file.
As for the only other remaining requirement, "who lived with
you", well before birth the child (with only a few exceptions
that I know of) lived inside the mother. Now, if the mother is
the person who is filing the return, either single or joint,
then the child living inside of the mother did live with her.
Also, is not the child that is living inside of a woman
dependent on the woman? 
Well, tell me if my logic is all screwed up, I love mail. 
-- 
        D. R. Rueckheim
	..!ihnp4!ihopa!drr
	AT&T Bell Labs, Naperville, Il.