Edward Reiss - Page 4




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               During 1998, petitioner’s daughter did not live with him for           
          more than half of the taxable year, and petitioner’s former wife            
          had custody of the child.  Petitioner made all child support                
          payments as ordered by the Decree.  On his 1998 Federal income              
          tax return, petitioner claimed a dependency exemption deduction             
          for his daughter and head of household filing status.                       
          Notwithstanding the provisions of the Decree, petitioner’s former           
          wife refused to sign Form 8332, Release of Claim to Exemption for           
          Child of Divorced or Separated Parents.                                     
                                     Discussion                                       
          1.  Dependency Exemption                                                    
               Section 151 provides that in computing taxable income an               
          individual is entitled to deduct an exemption for qualified                 
          dependents as that term is defined in section 152.  Section 152             
          defines a “dependent” as a son, daughter, sibling, parent, or an            
          individual who has as a principal place of abode the home of the            
          taxpayer and is a member of the taxpayer’s household.                       
               Section 152(e) provides that in the case of divorced                   
          parents:                                                                    
               SEC. 152(e)  Support Test in Case of Child of Divorced                 
               Parents, Etc.--                                                        
                    (1) Custodial parent gets exemption.--Except as                   
               otherwise provided in this subsection, if--                            
                           (A) a child * * * receives over half of his                
                    support during the calendar year from his parents--               







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