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Generally, to qualify as a dependent under section 151, an
individual must (1) receive over half of his or her support from
the taxpayer in the calendar year in which the taxpayer’s taxable
year begins and (2) must satisfy a relationship or member-of-
household test as prescribed in section 152(a). Sec. 152(a). In
general, a grandnephew, a grandniece, or an otherwise unrelated
child may qualify as a dependent only if, for the taxable year of
the taxpayer, that individual has as his or her principal place
of abode the home of the taxpayer and is a member of the
taxpayer’s household. Sec. 152(a)(9). Section 1.152-1(b),
Income Tax Regs., provides that an individual is treated as a
member of the taxpayer’s household under section 152(a)(9) only
if he or she lives with the taxpayer and is a member of the
taxpayer’s household for the entire taxable year. See Trowbridge
v. Commissioner, 268 F.2d 208 (9th Cir. 1959), affg. per curiam
30 T.C. 879 (1958); Golden v. Commissioner, T.C. Memo. 1997-355.
Petitioner admits that neither Shawnda Swain, nor Ebony
Redmond, nor Tanisha Moore lived with her for the entire taxable
year in 1999 or 2000. Accordingly, the children do not qualify
as petitioner’s dependents under section 152(a), and petitioner
is not entitled to dependency exemption deductions or the related
child tax credits for Shawnda Swain, or Ebony Redmond, or Tanisha
Moore.
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Last modified: May 25, 2011