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applies nor established her compliance with the requirements of
section 7491(a)(2)(A) and (B) to substantiate items, maintain
required records, and cooperate fully with respondent’s
reasonable requests.
1. Dependency Exemption Deductions and Related Child Tax Credits
Section 151(c) provides for a dependency exemption deduction
for each of a taxpayer’s dependents as defined in section 152.
Section 24(a) provides for a child tax credit with respect to
each “qualifying child” of the taxpayer, and section 24(d)
provides for an additional child tax credit for a taxpayer with
three or more qualifying children. Section 24(c)(1)(A) defines
the term “qualifying child” to mean any individual if the
taxpayer is allowed a deduction under section 151 with respect to
that individual for the taxable year, the individual has not
reached the age of 17 at the close of the calendar year in which
the taxpayer’s taxable year begins, and the individual bears a
relationship to the taxpayer specified in section 32(c)(3)(B).
Section 21(a) authorizes a credit for employment-related expenses
paid by the taxpayer to enable the taxpayer to be gainfully
employed for a period during which there are one or more
qualifying individuals with respect to the taxpayer. The term
“qualifying individual” includes an individual under the age of
13 for whom the taxpayer is allowed a deduction under section
151. Sec. 21(b)(1).
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Last modified: May 25, 2011