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support I.T.D.S. or for child care during 2003. Accordingly, we
hold that petitioner has failed to meet the requirements of
section 7491(a)(1) and (2), and therefore the burden of proof
remains on him to prove that he is entitled to the deductions and
credits claimed on his return and disallowed in the notice of
deficiency.
In general, a taxpayer is allowed an exemption for each
dependent. Sec. 151(c). A dependent includes a son or daughter
of the taxpayer over half of whose support for the calendar year
was provided by the taxpayer. Sec. 152(a)(1). In the case of a
child who receives over half of his support3 during the calendar
year from his parents, who are divorced or separated or who live
apart during the last 6 months of the calendar year, the child is
treated as receiving over half of his support from the parent
having custody for the greater portion of the calendar year.
Sec. 152(e)(1). The special support test in section 152(e)(1)
applies to parents who were never married. King v. Commissioner,
121 T.C. 245, 251 (2003). The noncustodial parent may claim the
child as a dependent if he files 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. Sec.
152(e)(2).
3We infer from the record that Ms. Gibson and petitioner
provided over half of I.T.D.S.’s support during 2003 but note
that I.T.D.S.’s grandmother may have provided some support.
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Last modified: May 25, 2011