As kittens leave the nest and set up their own baskets, their filing status needs attention. A cat under 12 months who earns less than $400 a year in purring is generally still a dependant of the household.
Once the kitten takes a job, even a casual one such as lap warmer to a retired schoolteacher, the status changes. They may file as single, provided they are not still sleeping in the old basket and eating from the old bowl.
Many young cats resist this. They describe it as moving out in spirit. Gerald replies that the Revenue Service does not recognise spirit and asks to see the lease.
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