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child’s total support during 2004.2 Moreover, under petitioner’s
own version of the facts, it is apparent that Ms. Adjin-Tettey
had custody of the child for a greater portion of the year than
did petitioner. Accordingly, under the special rule of section
152(e)(1), even if he or Ms. Adjin-Tettey, or the two together,
had provided over half the child’s total support during 2004, the
exemption would belong to Ms. Adjin-Tettey and not to
petitioner.3 Therefore petitioner cannot claim his son as a
dependent for 2004.
2. Earned Income Credit
Section 32 allows an earned income credit. In the case of a
married individual, the earned income credit is allowable only if
a joint return is filed for the taxable year. Sec. 32(d); sec.
1.32-2(b)(2), Income Tax Regs. For this purpose, marital status
is determined under section 7703 as of the end of the taxable
year.
The parties agree that petitioner was married to Ms. Whitted
as of December 31, 2004. Petitioner and Ms. Whitted did not file
2 Petitioner provided several receipts that showed
approximately $535 worth of items purchased for a child but has
not established the total amount of support provided for his son
or the portion of the total support that he or Ms. Adjin-Tettey
provided.
3 Petitioner does not contend and the record does not
suggest that Ms. Adjin-Tettey ever released her claim to the
exemption pursuant to sec. 152(e)(2).
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Last modified: March 27, 2008