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.
The parent with physical custody will claim the child on his or her taxes unless the court has said otherwise. Often, with joint custody arrangements, the court will order that the parents take turns claiming the child, with one parent claiming the child one year, the other parent the next year. Sometimes if there is more than one child, the court will divide the children between the parents for deduction purposes.