Paul and Hannah, Who Are Married and File a Joint

question 1938

Essay

Paul and Hannah, who are married and file a joint return, are in the process of adopting a child who is born in December 2018. The child, a son, comes to live with them a week after his birth on December 12. The adoption is not finalized until February of 2019. What tax issues are present in this situation?

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Definitions:

Green Market

A group of sustainability-oriented customers and the businesses that serve them.

Corporate Philanthropy

The act of organizations voluntarily donating some of their profits or resources to charitable causes.

Quantitative

This term relates to a research or data type that is able to be measured or quantified, often involving statistical, mathematical, or computational techniques.

Qualitative Measurements

Non-numerical data collection or analysis that focuses on understanding concepts, thoughts, or experiences.