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TH was in school. Petitioner is not entitled to “head of
household” filing status since TH did not live with him for more
than one-half of the year in 2003.
Dependency Exemption
Petitioner claimed a dependency exemption deduction for TH
for 2003. Section 151(c)(1) allows a taxpayer to claim as a
deduction an exemption for each qualifying dependent. A child of
the taxpayer is considered a “dependent” so long as the child has
not attained the age of 19 at the close of the calendar year in
which the taxable year of the taxpayer begins, and more than half
the child’s support for the taxable year was received from the
taxpayer. Secs. 151(c)(1)(B), 152(a)(1). The age limit is
increased to 24 if the child was a student as defined by section
151(c)(4). Sec. 151(c)(1)(B).
During most of 2003, TH lived with her mother, but
petitioner has offered no evidence as to how much of TH’s support
was contributed by the mother. Petitioner and respondent
stipulated that petitioner provided a total of $1,884.75 in child
support for TH in 2003. Petitioner, however, has not provided
any evidence that his child support payments, which were in
arrears, represented more than half of TH’s support for 2003.
Therefore, petitioner is not entitled to claim TH as a
dependent on his 2003 Federal income tax return.
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Last modified: May 25, 2011