- 4 - exemption deductions for the two children and the related child tax credit.2 Section 151(c) allows taxpayers an annual exemption amount for each “dependent” as defined in section 152. Under section 152(a), the term “dependent” means certain individuals, such as a son, daughter, stepson, or stepdaughter, “over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c) or (e) as received from the taxpayer)”. Section 152(e) provides a special support test in the case of divorced parents or parents who have never been married with respect to the dependency exemption deductions for such children. See King v. Commissioner, 121 T.C. 245, 250 (2003). Absent exceptions not applicable here, if both parents together provide over half of the support of a child, the parent having custody of the child for the greater portion of the taxable year is entitled to the dependency exemption for such child. Sec. 152(e)(1). With respect to the two children in this case, the Court is satisfied that petitioner and the children’s mother provided over half their support during the year at issue. Because the two children resided with petitioner’s former spouse, who had custody 2This case is decided on the record without regard to the burden of proof giving due consideration to sec. 7491.Page: Previous 1 2 3 4 5 6 NextLast modified: November 10, 2007