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he provided more than half of the support for Mackcande. It is
unclear whether respondent still contends that petitioner is not
entitled to the dependency exemption deduction; we are satisfied,
however, that petitioner provided more than half of the support
for Mackcande. Accordingly, petitioner is entitled to a
dependency exemption deduction for Mackcande.
CTC
Section 24 provides a CTC for a qualifying child. A
qualifying child includes an individual, under the age of 17, for
whom the taxpayer is allowed to claim a deduction under section
151 and who bears a relationship to the taxpayer as described in
section 32(c)(3)(B). Sec. 24(c)(1). Petitioner claimed the CTC
for Mackcande as a qualifying child. Respondent agrees that
Mackcande is a qualifying child if petitioner can claim a
dependency exemption deduction for him under section 151. As
discussed above, petitioner is entitled to claim Mackcande as a
dependent and, therefore, is also entitled to a CTC under section
24.
Child Care Credit
Section 21 provides for a credit for a percentage of the
expenses for the care of a child under age 13 paid by an
individual to enable the individual to be gainfully employed.
Section 21(e)(2) provides that if an individual is married at the
end of the taxable year, the individual and his spouse must file
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Last modified: May 25, 2011