Gil G. and Patroncenia C. Santilla - Page 4

                                        - 3 -                                         
          nine units.  In the fall semester, from August 21 through                   
          December 23, Ms. Santilla completed six units.  According to SDMC           
          requirements, students with 6 units are “half-time”, students               
          with 9 units are “3/4 time”, and students with 12 units are                 
          “full-time”.  Throughout the year, Ms. Santilla was employed by             
          Charlotte Russe, Carmel Mountain Preschool, and KinderCare                  
          Learning Centers.  Ms. Santilla filed a Federal income tax return           
          for taxable year 2000 on which she reported gross income of                 
          $4,002.                                                                     
               Subject to restrictions not applicable here, a taxpayer is             
          entitled to a dependency exemption deduction for a dependent who            
          meets one of two requirements in a given taxable year.  Sec.                
          151(a), (c)(1).  The dependent must either (a) have gross income            
          during the year in an amount that is less than the exemption                
          amount, or (b) be a child of the taxpayer who meets the age                 
          requirement.  Sec. 151(c)(1)(A), (B).  To meet the age                      
          requirement, the child must be under the age of 19 at the end of            
          the year or a “full-time student” under the age of 24.  Sec.                
          151(c)(1)(B), (4).  To be a full-time student within the meaning            
          of the statute, the child must be enrolled “for the number of               
          hours or courses which is considered to be full-time attendance”            
          in at least some part of 5 different months of the year.  Sec.              
          1.151-3(b), Income Tax Regs.                                                








Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011