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claim to the dependency exemption deduction by signing a written
declaration to that effect, and (2) the noncustodial parent
attaches this written declaration to his income tax return. Sec.
152(e)(2).
During 2001, Ms. Oliver-Montwillo was the custodial parent
of the children. During 2001, the children received over half
their support from their parents, who were separated under a
written separation agreement. Pursuant to section 152(e)(1),
then, Ms. Oliver-Montwillo is entitled to claim the dependency
exemption deductions for 2001. She has not released her claim to
the exemptions for 2001. Petitioner is not entitled to the
dependency exemption deductions for 2001.
2. Child Tax Credit
Section 24 allows a tax credit for each “qualifying child”
of a taxpayer. Sec. 24(a). To be a qualifying child, an
individual must, among other things, qualify as the taxpayer’s
dependent. Sec. 24(c).
As just discussed, the children do not qualify as
petitioner’s dependents. Therefore, petitioner is not entitled
to claim the child tax credit.
3. Filing Status
An individual qualifies as a head of household if, among
other things, he is not married at the close of the taxable year
and maintains a home that serves as the principal place of abode
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Last modified: May 25, 2011