Relay-Version: version B 2.10 5/3/83; site utzoo.UUCP Posting-Version: version B 2.10 5/3/83; site houxt.UUCP Path: utzoo!watmath!clyde!bonnie!akgua!whuxlm!whuxl!houxm!hogpc!houxt!ijk From: ijk@houxt.UUCP Newsgroups: net.taxes Subject: Dependent Born on January 1 - Can You Deduct???? Message-ID: <477@houxt.UUCP> Date: Wed, 10-Oct-84 15:27:32 EDT Article-I.D.: houxt.477 Posted: Wed Oct 10 15:27:32 1984 Date-Received: Thu, 11-Oct-84 08:10:57 EDT Organization: ATT Information Systems, Holmdel NJ Lines: 10 I had a son born on the first of this year. Come tax time, I did NOT deduct him, since he wasn't around for any part of 1983. Some people tell me that the IRS has allowed a 1 day extension for this dependency, but the NY IRS guy I spoke to said no. Does anyone know of the specific ruling that grants this exception so that I can reference the number, or is this just another idle rumor???? Thanx, Ihor Kinal houxt!ijk