Collectors can pick up small, simple pieces for less than $20. Even large, high quality pieces such as punch bowls, decanters and serving trays can be purchased for less than $500. Furthermore, there seems to be a great deal of confusion among the antique community regarding what is, and what is not, ABP glass.
Rules for Claiming Children. When youâre claiming a dependent who is a child, there are further requirements: 1  The child has to have lived with you for at least half of the year. 2  The child has to be related to you. 3  That means your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of those.
ONLY the custodial parent can claim: 1  head of household filing status due to that child. 2  earned income credit due to that child. 3  the credit for child and dependent care expenses. 4  the exclusion for dependent care benefits (i.e. from the W-2 form). If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person s AGI is higher than the highest AGI of any of the child s parents who can claim the child.