The Internal Revenue Service has issued guidance on whether a taxpayer can claim a dependency exemption deduction for an unrelated child.

Notice 2008-05 provides guidance under Section 152(d) of the Tax Code for determining whether an individual is a qualifying relative for whom the taxpayer may claim a dependency deduction under Section 151(c). Section 152(d)(1)(D) provides that an individual is not a qualifying relative of the taxpayer if the individual is a qualifying child of any other taxpayer.

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