- 5 - 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.Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011