- 9 -
Accordingly, Mr. Maher is entitled to an alimony deduction
of $9,846.67 in 1998.
Dependency Exemptions
Section 151(c) allows taxpayers an annual exemption for each
“dependent” as defined in section 152. Section 152(a) defines
dependents as certain individuals, including sons and daughters,
“over half of whose support, for the calendar year in which the
taxable year of the taxpayer begins, was received from the
taxpayer (or is treated under subsection (c) or (e) as received
from the taxpayer)”.
The support test in section 152(e)(1) applies if: (1) A
child received over of half his support during the calendar year
from his parents; (2) the parents are (a) divorced or legally
separated under a decree of divorce or separate maintenance, (b)
separated under a written separation agreement, or (c) living
apart at all times during the last 6 months of the calendar year;
and (3) such child is in the custody of one or both of his
parents for more than one-half of the calendar year. If these
requirements are satisfied, as is the case herein, the “child
shall be treated, for purposes of subsection (a), as receiving
over half of his support during the calendar year from the parent
having custody for the greater portion of the calendar year”.
Id. This parent is referred to as the “custodial parent”. Id.
To decide who has custody, section 1.152-4(b), Income Tax
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011