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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.
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Last modified: May 25, 2011