- 4 - family. On or shortly after March 3, 1999, Ms. Thompson returned Christopher to his mother in Las Vegas. On or shortly after June 13, 1999, Christopher was again brought to Chicago for another visit with petitioner and his family. On or shortly after September 5, 1999, Christopher was returned to his mother in Las Vegas. Petitioner filed a Federal income tax return for 1999. On his return, petitioner listed his filing status as head of household, and he claimed both a deduction for a dependency exemption for Christopher and an earned income credit based on Christopher as the qualifying child. Also on his return, petitioner reported adjusted gross income in the amount of $21,499. Discussion A. Deduction for Dependency Exemption Section 151(a) authorizes deductions for the exemptions provided by that section. In particular, and as relevant herein, section 151(c)(1)(B) provides an exemption for each dependent, as defined in section 152, who is a child of the taxpayer and who has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins. As relevant herein, section 152(a)(1) defines the term “dependent” to include a taxpayer’s child over half of whose support, for the calendar year in which the taxable year of thePage: Previous 1 2 3 4 5 6 7 8 9 Next
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