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Petitioners filed a Federal income tax return for tax year
2002, as married filing jointly. Petitioners claimed dependency
exemption deductions for the children. Mrs. Friemark also
claimed dependency exemption deductions for the children on a
jointly filed Federal income tax return for tax year 2002.
Respondent disallowed petitioners’ claimed dependency
exemption deductions and issued a notice of deficiency to
petitioners on March 29, 2004. Petitioners filed a timely
petition on June 15, 2004.
Petitioner asserts that he is entitled to claim dependency
exemption deductions for the children in any year in which Mrs.
Friemark would not “benefit” from claiming the deductions.
Respondent disagrees.
Discussion
A taxpayer may be entitled to claim as a deduction an
exemption amount for each of his or her dependents. Sec. 151(c).
An individual must meet the following five tests in order to
qualify as a dependent of the taxpayer: (1) Support test; (2)
relationship or household test; (3) citizenship or residency
test; (4) gross income test; and (5) joint return test. Secs.
151 and 152. If the individual fails any of these tests, he or
she does not qualify as a dependent.
As to the support test, a taxpayer generally must provide
more than half of a claimed dependent’s support for the calendar
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Last modified: May 25, 2011