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For 1998, he claimed Anthony for purposes of the child and
dependent care credit and earned income credit, and he stated on
the Schedule EIC that Anthony lived with him for 12 months.
Respondent determined that petitioner was not entitled to
claim Anthony and Shenika as dependents in 1997 and that he was
not entitled to claim Anthony as a dependent in 1998, that his
filing status was single rather than head of household in both
years, and that he was not entitled to the child and dependent
care and earned income credits for both years.
Section 151(c) allows a taxpayer to deduct an annual
exemption amount for each dependent, as defined in section 152.
Section 152(a) provides, in pertinent part, that a dependent
includes an individual, such as a son or daughter, over one-half
of whose support in the taxable year was from the taxpayer or is
treated as received from the taxpayer under section 152(e).
Section 152(e) provides special rules for a child of parents who
have lived apart for the last 6 months of the calendar year. In
that situation, the statute provides that if a child receives
over one-half of his or her support from his or her parents, and
if the child is in the custody of one or both of his or her
parents for more than one-half of the calendar year, then the
child is treated for purposes of section 152(a) as receiving over
one-half of his or her support during the year from the parent
having custody for a greater portion of the calendar year.
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Last modified: May 25, 2011