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Petitioner argues that the applicable statute allows him to
take an exemption if he proves that he provided over half of the
support for Jude. However, petitioner incorrectly reads the
statute. We note that we do not question whether petitioner
complied with the support and child care provisions of the order.
To be entitled to claim Jude as a dependent petitioner must
obtain the Form 8332 or a similar declaration signed by Ms.
Kingston, the custodial parent, and such document must be
attached to the return. Sec. 152(e)(2).
Because petitioner is not entitled to the dependency
exemption, he also is not entitled to the child tax credit. Sec.
24(c)(1)(A).
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011