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Dependency Exemption Deduction
Section 151 allows a deduction for exemptions provided by
that section. Sec. 151(a). A taxpayer is allowed an exemption
for each dependent, as defined in section 152, if the dependent,
for the taxpayer’s calendar year, (1) has gross income less than
the exemption amount, or (2) is a child of the taxpayer and has
not attained the age of 19 or is a student who has not attained
the age of 24. Sec. 151(c)(1).
A dependent is an individual listed in section 152(a), over
half of whose support is received from the taxpayer. Sec.
152(a). In order to qualify as a dependent, the individual must
be related to the taxpayer in one of the ways enumerated in
section 152(a)(1) through (8), or, if the individual is unrelated
to the taxpayer, the individual must live with the taxpayer and
be a member of the taxpayer’s household throughout the entire
taxable year of the taxpayer. Sec. 152(a)(9); Trowbridge v.
Commissioner, 268 F.2d 208 (9th Cir. 1959), affg. 30 T.C. 879
(1958); Turay v. Commissioner, T.C. Memo. 1999-315; Butler v.
Commissioner, T.C. Memo. 1998-355; sec. 1.152-1(b), Income Tax
Regs.
We conclude that Rebekah and Michael are dependents of
petitioner because they are the daughter and son, respectively,
of petitioner, as shown by their birth certificates, and
petitioner credibly testified that she provided more than half of
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Last modified: May 25, 2011