- 5 - 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).Page: Previous 1 2 3 4 5 6 7 NextLast modified: March 27, 2008