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noncustodial parent must attach the declaration to his or her tax
return. Id. Language in a divorce decree purportedly giving a
taxpayer the right to an exemption deduction does not entitle the
taxpayer to the deduction in the absence of the signed, written
declaration required by the statute. Miller v. Commissioner, 114
T.C. 184 (2000), affd. sub nom. Lovejoy v. Commissioner, 293 F.
3d 1208 (10th Cir. 2002).
A credit generally is allowed to a taxpayer for each
qualifying child of the taxpayer. Sec. 24(a). Among other
requirements, a qualifying child is one for whom the taxpayer is
entitled to a dependency exemption deduction under section 151.
Sec. 24(c)(1)(A).
Petitioner admits that he is the noncustodial parent in this
case. Because petitioners did not attach to their return a
written declaration signed by Ms. Thomas, they are not entitled
to the dependency exemption deduction. Secs. 151 and 152.
Because they are not entitled to the deduction, 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.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011