Nimia Maria Ramos - Page 3




                                        - 3 -                                         
               Petitioner is a noncustodial parent of Alejandro.  Alejandro           
          resided with petitioner for approximately 3 months during 1998.             
          Petitioner claims that she provided during 1998 at least half of            
          the support for her son.  Petitioner has never filed with                   
          respondent as to Alejandro a Form 8332, Release of Claim to                 
          Exemption for Child of Divorced or Separated Parents.                       
               On February 20, 2001, respondent mailed a notice of                    
          deficiency to petitioner.  The notice of deficiency determined              
          that petitioner may not claim Alejandro as a dependent, may not             
          claim a child tax credit, and may not use the filing status of              
          head of household.                                                          
                                       OPINION                                        
          1.  Dependency Exemption                                                    
               Section 151(c) allows a taxpayer to claim as a deduction an            
          exemption amount for each of his or her dependents.2  Sections              
          151 and 152 lay out the following five tests that a taxpayer must           
          meet in order to claim another person as a dependent: (1) Support           
          test, (2) relationship or household test, (3) citizenship or                
          residency test, (4) gross income test, and (5) joint return test.           
          If the taxpayer fails any of these tests, he or she may not claim           
          the person as a dependent.                                                  




               2 Section references are to the applicable versions of the             
          Internal Revenue Code.  Rule references are to the Tax Court                
          Rules of Practice and Procedure.                                            




Page:  Previous  1  2  3  4  5  6  Next

Last modified: May 25, 2011