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Tax Court Rules Divorce Does Not Terminate Stepparent-Child Relationship

IRS logoThe United States Tax Court recently held that divorce does not cut off a stepparent’s relationship with their stepchildren, at least for the purposes of receiving the dependency exemption on their annual tax returns. The dependency exemption is a frequently-litigated issue when spouses with children become separated or divorced, and it is noteworthy that the Tax Court held that the parent-child relationship does not terminate for stepparents even after divorce or even death. Read more here.