Kabongo Leonard Kalubi - Page 4

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          Dependency Exemptions                                                       
               Petitioner argues that he is entitled to claim dependency              
          exemption deductions with respect to his children because he has            
          “been paying child support for them.”  Generally, sections 151              
          and 152 provide that a taxpayer is entitled to deduct an                    
          exemption for a minor dependent if the taxpayer provides over               
          half of the support for the minor dependent.  An exception exists           
          in the case of a minor dependent whose parents are divorced or              
          separated and together provide over half of the support for the             
          minor dependent.  Section 152(e)(1) provides that the parent                
          having custody for a greater portion of the calendar year                   
          (“custodial parent”) generally shall be treated as providing over           
          half of the support for the minor dependent.2                               
               A noncustodial parent, however, may be treated as providing            
          over half of the support for the minor dependent if the                     
          requirements of section 152(e)(2) are satisfied.  Section                   
          152(e)(2) provides that a noncustodial parent is treated as                 
          providing over half of the support if                                       
                    (A) the custodial parent signs a written declaration              
               * * * that such custodial parent will not claim such child             
               as a dependent for any taxable year beginning in such                  
               calendar year, and                                                     




          2  An exception also exists in the case of a multiple support               
          agreement.  Sec. 152(c).  Petitioner did not provide any evidence           
          of a multiple support agreement.                                            




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Last modified: May 25, 2011