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.
Qualifying Child or Relative. The IRS allows one exemption, worth $3,650 for 2010, for each qualifying child or relative. A taxpayer may not claim a married child if the child files a joint return with his spouse and there is a tax liability for either party.