Am I a Custodial Parent When Wife and I Reunited?

by John
(Pennsylvania)

My wife and I separated in 2006-2007, and I was deemed the non-custodial parent, living in a separate house. I sold that house in 2009, reconciled with my wife and we lived together in our old house until she left in October with our 8-year-old son. We filed married-but-filing separately. My income is 58% of the family income. I claimed my son as my dependent for the 2010 tax year. Was I right?

Can the IRS garnish money from a child 529 account for back taxes owed by the Parent?

by Subash
(Los Angeles, CA USA)

Can the IRS garnish a child's 529 account for back taxes owed by a Parent?