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Dependents & exemptions

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Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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Form 8332 Challenges for Divorced Couples

This article looks at the effect and guidance related to the requirement for noncustodial parents to have a signed release to be able to claim their children as...

Article Dependents & exemptions Intermediate
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