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.
Divorced parents cannot split the tax deduction for a child. The Internal Revenue Service published guidelines for who can claim a dependent child, and those guidelines do offer some flexibility in who can claim the deductions. However, the custodial parent is the one who can claim the deduction in most cases. If you are a divorced parent with joint custody of a child, learn all of the options for tax deductions.