Paul and Hannah,who Are Married and File a Joint Return,are

question 125

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 2014. 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 2015.What tax issues are present in this situation?

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Definitions:

Incarceration

The state of being confined in prison as a punishment for crimes or as a pre-trial measure.

Intelligence

The capacity for learning, understanding, and applying knowledge, as well as the ability to engage in abstract thinking and problem-solving.

Culture

The shared values, beliefs, behaviors, and artifacts that characterize groups of people, shaping their worldview and lifestyle.

Anorexia Nervosa

A psychological and eating disorder characterized by an extremely low body weight, a devastating fear of gaining weight, and a distorted perception of body weight and shape.