Tag Archives: Noncustodial parent

The Tax Custody Issue

Custodial Determination Changes Under Proposed Regulations by David & Mary Mellem, EAs Ashwaubenon Tax Professionals Proposed Regulation §1.152-4 contains changes that will surprise many taxpayers as well as tax professionals. We’ll number the provisions just for simplification. 1) The rules apply when the child’s parents are divorced, legally separated, or live apart at all times […]