- 8 -
Accordingly, Ms. Meyer was the custodial parent.
Ms. Meyer never executed a written declaration releasing to
Mr. Meyer the dependency exemption for Richard for 1994, 1995, or
1996, and Mr. Meyer did not attach to a return for 1994, 1995, or
1996 anything purporting to be a written declaration signed by
Ms. Meyer releasing the dependency exemption for Richard to him.
Therefore, we conclude that Mr. Meyer is not entitled to a
dependency exemption for 1994, 1995, or 1996 for Richard. Sec.
152(e); see Miller v. Commissioner, 114 T.C. 184 (2000) (section
152(e)(2) requires the custodial parent to sign a written
declaration releasing the dependency exemption for his or her
child to the noncustodial parent).
Child Care Credit
In the case of an individual who maintains a household which
includes as a member one or more qualifying individuals, there
shall be allowed as a credit against tax an amount equal to the
applicable percentage of employment-related expenses paid by such
individual during the taxable year. Sec. 21(a)(1). A
“qualifying individual” includes a dependent of the taxpayer
under the age of 13 and with respect to whom the taxpayer is
entitled to a deduction under section 151(c).4 Sec. 21(b)(1)(A).
Mr. Meyer is not entitled to a deduction for Richard under
4 Additional definitions of “qualifying individual” are not
applicable herein. Sec. 21(b)(1)(B) and (C).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011