Official US State Birds. Webmaster Notes: The pages shown depicting the official 50 US State birds were drawn from : Audubon's Birds of America an 1840 First Octavo Edition of John J. Audubon's complete seven volume text. Within the text you will see many names in capital letters.
A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to the tax year provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during the tax year.
Special rules apply to divorced parents. Technically, you're both eligible to claim your child, so the IRS has tiebreaker rules to decide which one of you can do so if there's a dispute. The tiebreaker rules give the dependent deduction to the parent with whom your child lived most during the tax year. This must amount to more than six months.