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statutory notice of deficiency, respondent disallowed each of the
dependency exemption deductions and the child tax credit in full.
A deduction generally is allowed under section 151(a) 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 (a) who
are divorced, who are separated, or who live apart from their
spouses for at least the last 6 months of the calendar year, and
(b) whose child is in the custody of one or both parents 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 may entitle the noncustodial parent to
the dependency exemption deduction. 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.
In addition to the deduction under section 151(a), a credit
generally is allowed to a taxpayer for each qualifying child of
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Last modified: May 25, 2011