For the years 2001 through 2003, petitioner claimed head of household filing status and two dependent exemptions, for his parents, Nouh Gaied Abdelshied and Yvonne Ishak Abdelmessih, on his federal, New Jersey and New York State tax returns.

FORBES: You Can Be Two Places at Once if One of Them is New York

The club said it had Clubmark status, which was dependent on it having the correct safeguarding policy.

BBC: Stephen Benson

Parents must wade through page after page of rules for the dependent exemption, head of household filing status, the Child Tax Credit (CTC), the Earned Income Tax Credit (EITC), college subsidies, and more.

FORBES: Navigating The Maze Of Child Tax Credits