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the taxpayer. Sec. 24(a). Among other requirements, a
qualifying child is an individual for whom the taxpayer is
allowed a dependency exemption deduction under section 151. Sec.
24(c)(1)(A).
Petitioners admit that petitioner was the noncustodial
parent during the year in issue. Because petitioners did not
attach to their return a written declaration signed by Ms.
Martinez, petitioners are not entitled to the dependency
exemption deductions. Secs. 151 and 152. We note that we do not
question petitioner’s support of his children; whether or not he
supported them, the declaration must be attached to the return.
Sec. 152(e)(2)(B). Likewise, even if Ms. Martinez signed a
written declaration prior to the year in issue--as petitioners
argue--they are not entitled to the deductions in the year in
issue when the declaration was not attached to the return. Id.
Because petitioners are not entitled to the dependency
exemption deductions, they also are not entitled to the child tax
credit. Sec. 24(c)(1)(A).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011