Publication 929 Rules for 2014 Tax Preparation

The Internal Revenue Service issued the tax rules for children and dependents for use in 2014 tax preparations. Publication 929 contains the filing requirements for those that can be claimed as dependents on another’s tax return in Part 1. Part 2 contains information on the tax on unearned income of certain children and whether these children could be claimed as dependents.

See Publication 929.

Posted by Aryane Garansi, Associate Editor, Wealth Strategies Journal

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