An exception to this rule lets you claim an exemption if the child has been a full-time student for at least five months of the year and is under the age of 24.
The FLDS "prophet" both threatened and reassured the girl, mumbling prayers that enjoined her to joyfully perform God's will.
In the courtroom, hands involuntarily flew up to cover mouths as it became clear that the girl had been restrained on a sort of temple altar bed, while several of Jeffs' adult "wives" stood by to assist him in case the child panicked.
The child must be a US citizen, US national or a resident of the United States, Canada or Mexico during the year.
And finally, you have to list the child’s social security number on your tax return.
Five minutes into the recording, Jeffs' droning prayers were accompanied by the sound of rustling clothing.