- 4 -
The first issue for decision is whether petitioner is
entitled to four dependency exemption deductions for taxable year
1998.
A deduction generally is allowed under section 151(a) for
each dependent of a taxpayer. Sec. 151(a), (c)(1). Subject to
exceptions and limitations not applicable here, a child of a
taxpayer is a dependent of the taxpayer only if the taxpayer
provides over half of the child’s support for the taxable year.
Sec. 152(a). A special rule applies to taxpayer-parents who are
divorced, who are separated, or who live apart from their spouses
for at least the last 6 months of the calendar year, but who have
custody of the child for more than half of the year. Sec.
152(e)(1). Under this rule, the parent with custody of the child
for the greater portion of the year (the “custodial parent”)
generally is treated as having provided over half of the child’s
support. Id.1 Custody is defined in the regulations as follows:
“Custody”, for purposes of this section, will be
determined by the terms of the most recent decree of divorce
or separate maintenance, or subsequent custody decree, or,
if none, a written separation agreement. In the event of
so-called “split” custody, or if neither a decree or
agreement establishes who has custody, or if the validity or
continuing effect of such decree or agreement is uncertain
by reason of proceedings pending on the last day of the
calendar year, “custody” will be deemed to be with the
1For this rule to apply, the parents together must provide
over half of the child’s support. Sec. 152(e)(1)(A). We assume
arguendo that this requirement has been met. If it had not been
met, petitioner alone necessarily could not have provided over
half of his children’s support, as required under sec. 152(a).
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011