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Tax planning tips for dependent exemptions and year end
The article outlines tests for dependent exemptions including gross income under 600 dollars, providing over half the dependent’s support, and joint return rules for married dependents. It notes a group method for shared support and requires declarations from contributors. It also mentions tobacco exhibit scoring and county sweepstakes awards.
MENTIONED IN THIS ARTICLE
Committee On Taxation
The
Pennsylvania Institute of Certified Public Accountants
Corn & Tobacco