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.
Filing Requirements. Your child is limited as to how he can file his own tax return if you can claim him as a dependent. If he meets all the IRS criteria as a qualifying child, he's your dependent, even if you don't claim him. Therefore, he can't claim a standard exemption for himself on his own tax return.our child is limited as to how he can file his own tax return if you can claim him as a dependent. If he meets all the IRS criteria as a qualifying child, he's your dependent, even if you don't claim him.