Terrance LaShawn and Christy Shields - Page 5

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          applies regardless of whether the parents were married.2  King v.           
          Commissioner, 121 T.C. 245 (2003).                                          
               Custody is determined by the most recent divorce or custody            
          decree.  Sec. 1.152-4(b), Income Tax Regs.  A noncustodial parent           
          may be entitled to a dependency exemption deduction pursuant to             
          section 151 if the noncustodial parent attaches to his tax return           
          a Form 8332, Release of Claim to Exemption for Child of Divorced            
          or Separated Parents, 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                
          custody order granted primary physical custody to Ms. Warner.               
          Petitioners did not attach to their 2003 return a Form 8332 or              
          similar written declaration by Ms. Warner stating that she would            
          not claim the child as a dependent.  Accordingly, we hold that              
          petitioners are not entitled to a dependency exemption deduction            
          for J.S. for taxable year 2003.                                             
               To qualify for the additional child tax credit, the taxpayer           
          must show that he was entitled to a dependency exemption                    
          deduction for his child.  See sec. 24(a), (c).  As stated above,            
          petitioners are not entitled to a dependency exemption deduction            



               2It is unclear from the record whether Ms. Warner and                  
          petitioner Terrance LaShawn Shields were previously married.                






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