- 4 - 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 provides that the noncustodial parent is treated as having provided over half of the child’s support. Sec. 152(e)(2). For the exception to apply, the custodial parent must sign a written declaration releasing his or her claim to the deduction, and the noncustodial parent must attach the declaration to his or her tax return. Id. Assuming that petitioner and Ms. Lisi together provided over half of Joseph’s support, petitioner is not treated as having provided over half of Joseph’s support during 1999 because no signed written declaration was attached to petitioner’s return. Id. Furthermore, we note that the special rules of section 152(e) do not apply where a child is emancipated from his parents and is no longer considered to be in the “custody” of either one. Sec. 152(e)(1)(B); Kaechele v. Commissioner, T.C. Memo. 1992-457. The second issue for decision is whether petitioner is entitled to itemized deductions not claimed on his return. Petitioner argues that he (1) paid deductible State income taxes of $2,242, (2) paid deductible automobile taxes of approximately $200, (3) had gambling losses of approximately $2,200, deductiblePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011