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Fort Lauderdale Florida online Form 12509: What You Should Know

You can file a petition for a change of residence as a minor under Federal law: US Internal Revenue Code, Subsection 1402, Section 1402 (f): “If, at any time during the taxable year, a United States citizen or resident alien child, member of the household, or dependent for support of the taxpayer in the United States lives in a State, possession, or district outside the United States which is not included in the jurisdiction for which he or she is liable for tax by reason of the residence of such child, member, or dependent, then that State, possession, or district shall be treated for all purposes as a place in the United States for the purposes of filing the child's income tax return, and every person claiming a credit or refund under this title or under any other provision of the Internal Revenue Code (or regulations adopted thereunder) relating to income from United States sources shall be treated as a resident of that State, possession, or district for the purposes of applying the credit or refund in a manner authorized under this title.” Section 1402(g): “If a child, member of the household, or dependent for support of the taxpayer in the United States resides in any State, possession, or district which is not included in the jurisdiction for which he is liable for tax by reason of the residence of such child, member, or dependent, then the child, member, or dependent shall be treated for all purposes as a resident of the State, possession, or district in which such person resides for which the income is derived and shall be treated as a resident of the State, possession, or district in which such person establishes an occupation or performs services.” These forms can be found at this link: ( ) Federal Income Tax Returns and Documents — Filer's 1 July 2015. US Federal Income Tax Returns and Documents for 2015 1 July 2015.

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