Deduction for parental taxation allows parents to claim a child's disability deduction when the child's income is included. A deduction permits a parent to deduct from gross total income the sum equal to the deduction a disabled minor would have been entitled to had the minor's income been computed separately, when that minor's income is included in the parent's total income under the provision for inclusion of a minor's income.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction for parental taxation allows parents to claim a child's disability deduction when the child's income is included.
A deduction permits a parent to deduct from gross total income the sum equal to the deduction a disabled minor would have been entitled to had the minor's income been computed separately, when that minor's income is included in the parent's total income under the provision for inclusion of a minor's income.
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