Debra D. McNair - Page 9

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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