What planning phase involves determining the tactical direction and specific resource reserves andsupport requirements for implementing the selected strategies and tactics for the operational period?

Can you claim a 5 month old on your federal taxes?

Yes as long as you and the 5 month old meet all of the requirements for you to be able to claim the 5 month old as your qualifying child or qualifying relative dependent for the exemption amount.Publication 501, Exemptions, Standard Deduction, and Filing Informationhttp://www.irs.gov/publications/p501/index.htmlQualifying ChildThere are five tests that must be met for a child to be your qualifying child. The five tests are:Relationship,Age,Residency,Support, andSpecial test for qualifying child of more than one person.These tests are explained next.Relationship TestTo claim as a Qualifying RelativeThere are four tests that must be met for a person to be your qualifying relative. The four tests are:Not a qualifying child test,Member of household or relationship test,Gross income test, andSupport test.