ijk@houxt.UUCP (10/10/84)
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