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II. Dependency Exemption Deduction
In general, 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; Brissett v. Commissioner, T.C. Memo. 2003-310.
If the individual fails any of these tests, he or she does not
qualify as a dependent.
With respect to the support test, a taxpayer generally must
provide more than half of a claimed dependent’s support for the
calendar year in which the taxable year of the taxpayer begins.
Sec. 152(a). In the case of a child of legally separated
parents, if the child is in the custody of one or both of his
parents for more than half of the calendar year and receives more
than half his support during that year from his parents, such
child shall be treated, for purposes of section 152, as receiving
over half of his support during the calendar year from the parent
having custody for a greater portion of the calendar year (the
custodial parent). Sec. 152(e)(1). For this purpose, the word
“custody” as used in section 152(e) is defined in section 1.152-
4(b), Income Tax Regs., which provides:
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Last modified: May 25, 2011