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Alimony in Massachusetts Gets Overhaul, With Limits
If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, which parent may claim the child as a dependent

Is a registered domestic partner the stepparent of his or her partner’s child?

According to an IRS publication: If a registered domestic partner is the stepparent of his or her partner’s child under the laws of the state in which the partners reside, then the registered domestic partner is the stepparent of the child for federal income tax purposes.

 

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