- 5 - a Form 8332 or similar written declaration, signed by the custodial parent, stating that the custodial parent will not claim the child as a dependent for the calendar year. Sec. 152(e)(2); Miller v. Commissioner, 114 T.C. 184 (2000). The divorce decree incorporated the May 29, 1998, custody order that granted primary physical custody to Mr. Royster. Petitioner, as the noncustodial parent, did not attach to her 2001 or 2002 return a Form 8332 or similar written declaration by Mr. Royster stating that he would not claim the children as dependents. Accordingly, we hold petitioner is not entitled to dependency exemption deductions for her children for taxable years 2001 and 2002. In general, in order to qualify for head of household filing status, the earned income credit, the child tax credit, and the additional child tax credit, the taxpayer must show that she was entitled to a dependency exemption deduction for her child and/or the child lived with the taxpayer for over half of the taxable year. See secs. (2)(b)(1)(A), 32(a), (c), 24(a), (c). Petitioner did not provide credible evidence that her children lived with her for over half of each taxable year in issue5, and, as noted above, petitioner is not entitled to dependency exemption deductions for her children for each taxable year in 5At trial, petitioner admitted that she did not have any evidence proving that her children lived with her for over half of each year in issue.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011