- 5 -
separate cover to respondent, a copy of Form 8332, Release of Claim
to Exemption for Child of Divorced or Separated Parents, signed by
Mr. Harbin who was the custodial parent.
On August 18, 2000, respondent mailed a notice of deficiency
to petitioners. In that notice, respondent disallowed petitioners’
claimed exemption deductions and child tax credits for Nicholas,
Jason, and Brooklyn on the grounds that petitioners failed to verify
petitioners’ entitlement thereto. Prior to trial, respondent
conceded petitioners’ entitlement to an exemption deduction and
child tax credit for Brooklyn.
OPINION
Dependency Exemption
In general, a taxpayer is entitled to an exemption for each
dependent child under 19 years of age. Sec. 151(c)(1)(B)(i). To
be so entitled, the taxpayer must provide (or be treated as
providing) over half of the child’s support in the year for which
the exemption is claimed. Sec. 152(a). Where parents are divorced
or separated, the parent who has physical custody of a child for the
greater portion of the calendar year (the custodial parent)
generally is deemed to have provided more than half of such child’s
support in that year. Sec. 152(e)(1).
Section 152(e)(2), however, provides an exception to the
general rule of section 152(e)(1). Under section 152(e)(2), a child
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011