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Austin and Jane are the unmarried parents of Samuel (8). Austin, Jane, and Samuel lived together all year. Austin and Jane would both like to
Austin and Jane are the unmarried parents of Samuel (8). Austin, Jane, and Samuel lived together all year. Austin and Jane would both like to clai the Child Tax Credit with respect to Samuel on their 2022 returns. Who may claim the credit? Ausitn, because he is the father; Jane because she is the mother; Whoever files first; Whoever has the higher AGI
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