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	<title>Comments on: IRS Questions regarding Dependents</title>
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		<title>By: admin</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-325</link>
		<dc:creator>admin</dc:creator>
		<pubDate>Sat, 23 Jan 2010 20:26:54 +0000</pubDate>
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		<description>Hi Jo Anne,

First of all I understand your pain this must be causing you. I have a niece that ran away in a very simular situation just a few months ago in New Mexico. In her case there was a girl friend of the father that aided her. She&#039;s back now but it was almost a kidnap we were so scared.

Back to your question, these people can not legaly claim her unless they were awarded some type of guardianship /  adoption / legal responsibily for her.

Keep in mind several tests need to be met. In your case the Relationship Test fails for the other people.

The IRS has this to say about the &quot;tests to be a qualifying child&quot; and &quot;Test to be a qualifying relative Relationship Test&quot;


To meet this test, a child must be:

Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or

Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. 

Adopted child.   An adopted child is always treated as your own child. The term “adopted child” includes a child who was &lt;strong&gt;lawfully placed with you for legal adoption&lt;/strong&gt;. 

Foster child.   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 

This information is found at:
http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220886</description>
		<content:encoded><![CDATA[<p>Hi Jo Anne,</p>
<p>First of all I understand your pain this must be causing you. I have a niece that ran away in a very simular situation just a few months ago in New Mexico. In her case there was a girl friend of the father that aided her. She&#8217;s back now but it was almost a kidnap we were so scared.</p>
<p>Back to your question, these people can not legaly claim her unless they were awarded some type of guardianship /  adoption / legal responsibily for her.</p>
<p>Keep in mind several tests need to be met. In your case the Relationship Test fails for the other people.</p>
<p>The IRS has this to say about the &#8220;tests to be a qualifying child&#8221; and &#8220;Test to be a qualifying relative Relationship Test&#8221;</p>
<p>To meet this test, a child must be:</p>
<p>Your son, daughter, stepchild, foster child, or a descendant (for example, your grandchild) of any of them, or</p>
<p>Your brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant (for example, your niece or nephew) of any of them. </p>
<p>Adopted child.   An adopted child is always treated as your own child. The term “adopted child” includes a child who was <strong>lawfully placed with you for legal adoption</strong>. </p>
<p>Foster child.   A foster child is an individual who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. </p>
<p>This information is found at:<br />
<a href="http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220886" rel="nofollow">http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220886</a></p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-325" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('325', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-325-up" style="font-size:12px; color:#009933;">1</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-325" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('325', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-325-down" style="font-size:12px; color:#990033;">1</span></p>]]></content:encoded>
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		<title>By: admin</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-324</link>
		<dc:creator>admin</dc:creator>
		<pubDate>Sat, 23 Jan 2010 20:00:32 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-324</guid>
		<description>Hello Kathy,

I&#039;m sorry but your fiance does not meet the requirements to claim your children as dependents (qualifying child).
The IRS has specific tests to determine if the children are &quot;Qualifying Child&quot;. The list below shows because the both of you are not married, or the children are not legaly placed under his care he has not authority.

The IRS States the definition below:

Qualifying Child
There are six tests that must be met for a child to be your qualifying child. The six tests are:

Relationship,
Age,
Residency,
Support,
Joint return, and
Special test for qualifying child of more than one person.

This link below is from the IRS Website:
http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220897

If you two marry then he could claim them next year.
Good Luck</description>
		<content:encoded><![CDATA[<p>Hello Kathy,</p>
<p>I&#8217;m sorry but your fiance does not meet the requirements to claim your children as dependents (qualifying child).<br />
The IRS has specific tests to determine if the children are &#8220;Qualifying Child&#8221;. The list below shows because the both of you are not married, or the children are not legaly placed under his care he has not authority.</p>
<p>The IRS States the definition below:</p>
<p>Qualifying Child<br />
There are six tests that must be met for a child to be your qualifying child. The six tests are:</p>
<p>Relationship,<br />
Age,<br />
Residency,<br />
Support,<br />
Joint return, and<br />
Special test for qualifying child of more than one person.</p>
<p>This link below is from the IRS Website:<br />
<a href="http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220897" rel="nofollow">http://www.irs.gov/publications/p501/ar02.html#en_US_publink1000220897</a></p>
<p>If you two marry then he could claim them next year.<br />
Good Luck</p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-324" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('324', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-324-up" style="font-size:12px; color:#009933;">0</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-324" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('324', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-324-down" style="font-size:12px; color:#990033;">1</span></p>]]></content:encoded>
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		<title>By: admin</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-323</link>
		<dc:creator>admin</dc:creator>
		<pubDate>Sat, 23 Jan 2010 19:37:56 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-323</guid>
		<description>Terry,

The IRS states that in order to claim a dependent that they must be living with you for 6 months or more. Since you had custody for more than 6 months then they were your dependents for more than 6 months. Per this qualification you can claim them on your taxes.</description>
		<content:encoded><![CDATA[<p>Terry,</p>
<p>The IRS states that in order to claim a dependent that they must be living with you for 6 months or more. Since you had custody for more than 6 months then they were your dependents for more than 6 months. Per this qualification you can claim them on your taxes.</p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-323" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('323', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-323-up" style="font-size:12px; color:#009933;">0</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-323" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('323', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-323-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: danielle carberry</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-320</link>
		<dc:creator>danielle carberry</dc:creator>
		<pubDate>Sat, 23 Jan 2010 00:48:56 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-320</guid>
		<description>my mother lived with me all of 2009. she received her disability and back pay after june of 2009. can i claim her as a dependant for 2009 and do we have to count her back pay and monthly check?</description>
		<content:encoded><![CDATA[<div style="background-color:#FFFFCC !important"><p>my mother lived with me all of 2009. she received her disability and back pay after june of 2009. can i claim her as a dependant for 2009 and do we have to count her back pay and monthly check?</p>
</div><p>Well-loved. Helpful or Not: <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-320" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('320', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-320-up" style="font-size:12px; color:#009933;">6</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-320" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('320', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-320-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: Jerome McGovern</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-311</link>
		<dc:creator>Jerome McGovern</dc:creator>
		<pubDate>Thu, 21 Jan 2010 11:43:53 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-311</guid>
		<description>My daughter is 28 and works part time making minimum wage. She lives with me and I provide all her living and food expenses. Am I able to claim her on my taxes as a dependant? Is she also able to file a return?</description>
		<content:encoded><![CDATA[<div style="background-color:#FFFFCC !important"><p>My daughter is 28 and works part time making minimum wage. She lives with me and I provide all her living and food expenses. Am I able to claim her on my taxes as a dependant? Is she also able to file a return?</p>
</div><p>Well-loved. Helpful or Not: <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-311" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('311', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-311-up" style="font-size:12px; color:#009933;">22</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-311" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('311', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-311-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: terry wade</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-301</link>
		<dc:creator>terry wade</dc:creator>
		<pubDate>Fri, 15 Jan 2010 17:17:40 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-301</guid>
		<description>we have had custody of our grand kids though the court we have claimed them the past four years we have had them in 2009 1/1/2009-8/12/2009 and their father has taken recustody can we claim the kids for 2009</description>
		<content:encoded><![CDATA[<p>we have had custody of our grand kids though the court we have claimed them the past four years we have had them in 2009 1/1/2009-8/12/2009 and their father has taken recustody can we claim the kids for 2009</p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-301" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('301', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-301-up" style="font-size:12px; color:#009933;">0</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-301" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('301', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-301-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: kathy</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-293</link>
		<dc:creator>kathy</dc:creator>
		<pubDate>Tue, 12 Jan 2010 11:58:44 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-293</guid>
		<description>Please, my children (from former marriage), and I live with my fiance, my ex does not pay any child support and I do not work. My fiance is the sole supporter of my children, can he claim my children and myself? Since we are not legally related, I&#039;m not sure how this would work.</description>
		<content:encoded><![CDATA[<div style="background-color:#FFFFCC !important"><p>Please, my children (from former marriage), and I live with my fiance, my ex does not pay any child support and I do not work. My fiance is the sole supporter of my children, can he claim my children and myself? Since we are not legally related, I&#8217;m not sure how this would work.</p>
</div><p>Well-loved. Helpful or Not: <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-293" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('293', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-293-up" style="font-size:12px; color:#009933;">7</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-293" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('293', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-293-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: Rich</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-289</link>
		<dc:creator>Rich</dc:creator>
		<pubDate>Fri, 08 Jan 2010 18:20:15 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-289</guid>
		<description>my Mother in law has been living with me and my wife in an extra room for most of the past year she does have a home in florida. Mother in law is on Social Security but contributes nothing to our household my question is can I claim her as a dependant on my return I am sure she doesn&#039;t file anything and does that have an effect on her Social Security?</description>
		<content:encoded><![CDATA[<div style="background-color:#FFFFCC !important"><p>my Mother in law has been living with me and my wife in an extra room for most of the past year she does have a home in florida. Mother in law is on Social Security but contributes nothing to our household my question is can I claim her as a dependant on my return I am sure she doesn&#8217;t file anything and does that have an effect on her Social Security?</p>
</div><p>Well-loved. Helpful or Not: <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-289" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('289', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-289-up" style="font-size:12px; color:#009933;">15</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-289" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('289', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-289-down" style="font-size:12px; color:#990033;">2</span></p>]]></content:encoded>
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		<title>By: Vicki</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-279</link>
		<dc:creator>Vicki</dc:creator>
		<pubDate>Mon, 28 Dec 2009 12:56:04 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-279</guid>
		<description>My x husband and I both claimed our youngest son this past year, only to get a letter from the IRS that one of us cannot claim him, all of our boys live with me full time, but the divorce decree says that he can claim them with a &quot;contingency&quot;   that he pays his child support. I talked to the IRS about this, and if it says the words &quot;that he can claim them with a contingency, as long as he is up to date on his support&quot;  in your divorce decree its null and void, the parent with whom the children live with full time gets the right to claim them. The IRS does not recognize the decree if it states that in it. I have joint custody, but that doesnt mean he ever sees them, only 14 days out of this year so far, and he doesnt do anything for them, it all comes out of my pocket. So I am thankful that the IRS doesnt recognize a contingency, to help me out, he is now behind on support, but even so he still cant claim them, because of the wording, and I am so needing that break, I am the custodial parent, I wish I had known that 3 yrs ago. So for all you single moms out there, where the father is not in the picture, or doesnt help past having his wages garnished like my x...I hope this helps.</description>
		<content:encoded><![CDATA[<p>My x husband and I both claimed our youngest son this past year, only to get a letter from the IRS that one of us cannot claim him, all of our boys live with me full time, but the divorce decree says that he can claim them with a &#8220;contingency&#8221;   that he pays his child support. I talked to the IRS about this, and if it says the words &#8220;that he can claim them with a contingency, as long as he is up to date on his support&#8221;  in your divorce decree its null and void, the parent with whom the children live with full time gets the right to claim them. The IRS does not recognize the decree if it states that in it. I have joint custody, but that doesnt mean he ever sees them, only 14 days out of this year so far, and he doesnt do anything for them, it all comes out of my pocket. So I am thankful that the IRS doesnt recognize a contingency, to help me out, he is now behind on support, but even so he still cant claim them, because of the wording, and I am so needing that break, I am the custodial parent, I wish I had known that 3 yrs ago. So for all you single moms out there, where the father is not in the picture, or doesnt help past having his wages garnished like my x&#8230;I hope this helps.</p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-279" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('279', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-279-up" style="font-size:12px; color:#009933;">0</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-279" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('279', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-279-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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		<title>By: Jo Anne</title>
		<link>http://www.irsquestions.org/irs-questions-regarding-dependents#comment-267</link>
		<dc:creator>Jo Anne</dc:creator>
		<pubDate>Sun, 13 Dec 2009 22:47:14 +0000</pubDate>
		<guid isPermaLink="false">http://www.irsquestions.org/?p=33#comment-267</guid>
		<description>OK - this one is little tricky - I have read through the pubs, and cannot find reference to it.
 Our daughter ran away from home. We knew where she was and knew she was in relatively little danger, but did file two separate run away reports on her. Since she was a legal dependent we claimed her on our return.  We kept her on our medical insurance. 
We have recieved notice from the IRS that someone else claimed her also. 
 Who has the right to claim her?</description>
		<content:encoded><![CDATA[<p>OK &#8211; this one is little tricky &#8211; I have read through the pubs, and cannot find reference to it.<br />
 Our daughter ran away from home. We knew where she was and knew she was in relatively little danger, but did file two separate run away reports on her. Since she was a legal dependent we claimed her on our return.  We kept her on our medical insurance.<br />
We have recieved notice from the IRS that someone else claimed her also.<br />
 Who has the right to claim her?</p>
<p>Helpful or Not:c <img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="up-267" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_up.png" alt="Thumb up" onclick="javascript:ckratingKarma('267', 'add', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_');" title="Thumb up" /> <span id="karma-267-up" style="font-size:12px; color:#009933;">1</span>&nbsp;<img style="padding: 0px; border: none; cursor: pointer;" onmouseover="this.width=this.width*1.3" onmouseout="this.width=this.width/1.2" id="down-267" src="http://www.irsquestions.org/wp-content/plugins/comment-rating/images/1_14_down.png" alt="Thumb down" onclick="javascript:ckratingKarma('267', 'subtract', 'www.irsquestions.org/wp-content/plugins/comment-rating/', '1_14_')" title="Thumb down" /> <span id="karma-267-down" style="font-size:12px; color:#990033;">0</span></p>]]></content:encoded>
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