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A taxpayer asks whether he and his spouse are entitled to the minimum for descendants due to their disabled grandchild and whether they can correct the advance payment by assignment. The DGT responds that both are entitled and that the deduction must be prorated or assigned in accordance with the regulations.
Taxpayers with disabled grandchildren may be entitled to the minimum for descendants, which must be prorated or assigned between spouses if both are eligible.
The tax team reviews your specific situation.
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