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Dependents

Fleurinord Law PLLC

The Pros and Cons of Parents Claiming College Students as Dependents

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As the back-to-school season kicks off and college students begin their fall semester, now is the perfect time to consider the financial implications of your child heading off to college. The decision of whether to claim them...more

Weber Gallagher Simpson Stapleton Fires &...

Child Tax Credit Modifications: Implications for Divorcing Couples

Parties going through a divorce often negotiate the child tax credit and dependency exemptions in either support or divorce court. The Child Tax Credit has been modified several times in the past few years and once again may...more

Bowditch & Dewey

Massachusetts Tax Reform Enacted – Estate Tax Exemption Increase and Other Help for Residents

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The long-awaited Massachusetts tax reform package was signed by Governor Maura Healey on Wednesday, October 4, 2023. Among the provisions: Estate Tax Reform: Establishes a non-refundable credit of $99,600 for each estate,...more

Jackson Lewis P.C.

International Entrepreneur Parole Series Part 3: Program Application Procedures

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The Immigration and Nationality Act delegates authority to the Department of Homeland Security (DHS) to decide whether to parole a foreign person into the United States. Parole is a discretionary remedy decided on a...more

Chartwell Law

The Chartwell Chronicles: Dependency

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In Episode 17 of The Chartwell Chronicles, hosts Colin Davis and Brittany Atkinson discuss dependency. Topics of discussion in this workers' compensation episode include defining a dependent, qualifications for filing a...more

McDermott Will & Emery

IRS Issues Reminder That Claims Under Health and Dependent Care FSAS Must Be Substantiated

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In a recently issued Chief Counsel Advice memorandum, the Internal Revenue Service (IRS) reminded sponsors of health and dependent care flexible spending arrangements (FSAs) of their obligation to properly substantiate claims...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

USCIS Guidance Permits Use of Dates for Filing Chart in Calculating Child Status Protection Act Age

U.S. Citizenship and Immigration Services (USCIS) recently updated its policy manual, effective as of February 14, 2023, to include new provisions regarding how to calculate a “CSPA age” for dependent children approaching the...more

Bowditch & Dewey

Massachusetts Tax Reform – Help for Families and Seniors

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Massachusetts Governor Maura Healey’s long awaited tax reform package was released on Monday February 27, 2023. Among the proposals: - Dependent Credit: Establishes a $600 fully refundable credit per qualifying...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Child Status Protection Act May Offer Hope to Dependents Aging Out of Green Card Eligibility After AOS Retrogression

​​​​​​​With the recent retrogression of employment-based priority dates for the EB-2 and EB-3 India and mainland China categories, many families with dependents nearing the age of twenty-one may be concerned about the impact...more

Stoel Rives LLP

Making Gifts this Year and Next

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As we head into the last quarter of the year, many clients are thinking about making gifts to their family members. It can also be a good time to plan to make gifts in January of next year....more

Bowditch & Dewey

8 Important Tax Considerations During Divorce

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Income tax effects are often the last thing on one’s mind when going through a divorce, but having sound tax advice during a divorce is important for many reasons. FILING STATUS - Divorce will change your income tax...more

Cranfill Sumner LLP

Death Claim Series – How are the Benefits to be Distributed?

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Over the past several weeks, I have released a series of articles on North Carolina Workers’ Compensation Death Claims. The series has addressed the following five overarching issues...more

Bennett Jones LLP

Alberta Law Reform Commission on Obligations to Step-Children

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The Alberta Law Reform Institute (ALRI) issued its final report in January 2022, entitled "Family Maintenance & Support from the Estate of a Person Who Stood in the Place of Parent." The Report recommends that Alberta...more

Freeman Law

Tax Court in Brief | Hicks v. Commissioner: Dependency Deductions

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Tax Litigation: The Week of February 21, 2022, through February 25, 2022 Hoops, LP v. Comm’r, T.C. Memo. 2022-9 | February 23, 2022 | Nega, J. | Dkt. No. 11308-18 Hicks v. Comm’r, T.C. Memo. 2022-10 | February 23,...more

Freeman Law

Tax Court in Brief – Ola-Buraimo v. Comm’r

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The Tax Court in Brief February 14 – February 18, 2022 - Freeman Law’s “The Tax Court in Brief” covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose....more

Mintz - Immigration Viewpoints

USCIS Announces Policy Changes for H-4, L-2, and E-1/E-2/E-3 Dependent EAD Workers

Since the publication of our November 12, 2021 alert, U.S. Citizenship and Immigration Services (USCIS) issued policy guidance following the November 10, 2021 settlement agreement and updated the I-9 Handbook providing for...more

Snell & Wilmer

Work Authorization Update—Relaxed Rules For E, L, and H Spouses

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Effective November 12, 2021, U.S. Citizenship and Immigration Services (“USCIS”) extended employment authorization for certain E, H, and L dependent spouses. Specifically, USCIS now recognizes that L and E dependent spouses...more

Williams Mullen

Annual Benefits Forum: How To Be an ERISA Superhero

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Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors including; guarding against ineligible dependents with self-audit tips, decoding...more

Williams Mullen

[Webinar] Annual Benefits Forum: How To Be an ERISA Superhero - September 15th, 11:00 am - 12:30 pm EST

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Let the Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors! You’ll be ready to: - Guard against ineligible dependents with our...more

Fox Rothschild LLP

DANTE’S DEDUCTION: Or Did You Mean A Credit?

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There is hope that the plague is behind us. Pestilence is on its way either in the form of a lantern fly or the return of the cicada after 17 years of peace. For the divorce lawyer and his friend in crime, the accountant,...more

Hinshaw & Culbertson - The LHD/ERISA Advisor

The LHD/ERISA Advisor - October 2020: Tenth Circuit Finds District Court Applied Wrong Standard of Review in Evaluating Plan...

In Lyn M. v. Premera Blue Cross, 2020 U.S. App. LEXIS 23395 (10th Cir. July 24, 2020), the Tenth Circuit held that a district court had applied the wrong standard of review and incorrectly evaluated an ERISA plan...more

Schwabe, Williamson & Wyatt PC

When to Tune Up Your Estate Plan

Life is not stagnant; situations change and evolve. Your estate plan should reflect your current status and expected future status and desires. There are many life changes and developments that might warrant an update, which...more

Jaburg Wilk

Moving to Arizona? You May Qualify for In-State Tuition at Arizona Public Universities

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The Arizona Board of Regents governs Arizona’s public university system, overseeing Arizona State University, Northern University of Arizona and the University of Arizona. The Board is required by law to establish uniform...more

Fox Rothschild LLP

Arm Wrestling Over The Dependency Exemption?

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There are still things to discover about the 2017 Tax Reform passed by Congress late in that year. The bar and the accounting community have spilled lots of ink over the changes to the law affecting alimony and many other...more

Rivkin Radler LLP

Action Required for Certain Non-Filers to Obtain Maximum Economic Impact Payment

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The IRS on April 20, 2020, issued a special alert for non-filing Social Security or Railroad Retirement Benefit Recipients with qualifying children under 17 (“non-filers”). In order to receive the additional $500 payment per...more

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