“The Member of Household or Relationship Test
“Did the child you wish to claim as an exemption live with your for the entire year as a member of your household, other than during temporary absences by either of you due to illness, education, business, vacations, or military service?
“Yes _____ No _____
“Is the child related to you by birth or adoption?
“Yes _____ No _____
“If you answered yes to either or both of these questions, move on to the next test. If you answered no to both questions, stop here. You are not entitled to claim the child as a dependent/exemption.
“The Citizenship or Residency Test
“Was the child a U.S. citizen or resident, or a resident of Canada or Mexico, for some part of the tax year?”
Yes _____ No _____
“If you answered yes to this question, move on to the next test. If you answered no, stop here. You are not entitled to claim the child as a dependent/exemption.”
I haven’t looked at the exact 1973 language, but the current language above includes both citizen AND RESIDENT children and custody is NOT required.
The Dunhams could claim Barry as a member of household, related by birth and at a minimum a legal resident of the US by virtue of being enrolled in Punahou and residing with his grandparents who were providing more than 50% of his support. Being a citizen is not required now and I doubt it was required in 1973.
Many thanks, seizethecarp :)
The dependents name would be on that tax return.
The “related by birth” would have to have some document to back it up, correct?
That MAY BE where that “home birth” type of b.c. would come into play.