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From: gordon@cae780.UUCP (Brian Gordon)
Newsgroups: net.taxes
Subject: Re: Child Born on 1 January
Message-ID: <422@cae780.UUCP>
Date: Mon, 5-Nov-84 11:10:23 EST
Article-I.D.: cae780.422
Posted: Mon Nov  5 11:10:23 1984
Date-Received: Thu, 8-Nov-84 03:19:11 EST
References: <188@ttidcb.UUCP>, <2586@ihldt.UUCP>
Organization: CAE Systems Inc. Sunnyvale, Ca.
Lines: 19

It seems pretty clear to me that a child born on 1 January, regardless of
when due, is not an exemption for the previous year.  For example, page 19
of the infamous Publication 17 (for 1983 returns) discusses "death or
birth" under dependency tests, and says " the same is true [i.e. the
child meete the "member of your household" test] if a child was born
during the year and was a member of your household for the rest of the year,
except for any required hospital stay following birth."

The biggest break they describe, then, is a child born on December 30 who
goes home on January 2, and is a dependant in both years, even though it
did not physically enter your house the first year.

Can the discussion end now?  Please?

FROM:   Brian G. Gordon, CAE Systems
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