- 4 -
attached to their return a copy of the signed separation
agreement between petitioner and Ms. Rogers. In the statutory
notice of deficiency, respondent disallowed the dependency
exemption deduction and child tax credit. The notice stated:
The 1/90 separation agreement did contain a provision
entitling you to claim Brandi as a dependent exemption on
your tax return with no conditions attached. However, we
are unable to determine from the one page divorce decree
that the agreement has been incorporated as part of the
final divorce agreement/settlement. We require verification
that the separation agreement has been filed with the
divorce court and entered as part of your final divorce
agreement.
Generally, a deduction is allowed 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, regardless
of which parent actually provided the support. Id. One
exception to this special rule exists which entitles the
noncustodial parent to the dependency exemption deduction. Sec.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011