§151 — Allowance of deductions for personal exemptions

nd ofthe taxable year and maintained a household that, for more than one-halfofthe taxable year, was the principal place ofabode for a qualifying child or any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1). To support his position, petitioner cites Swiggart v. Commissioner, T.C. Memo. 2014-172. The relevant portion ofthat case, however, is distinguishable.

151(a), (c). As discussed in greater detail below, because petitioner has not demonstratedthat T.R.'s parents (or T.R.'s mother and petitioner as her stepfather) provided over one-halfofT.R.'s support for 2011, the special rule ofsection 152(e) does not apply.

Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each qualifying dependent . A daughter of a brother of the taxpayer is a "dependent" so long as the child's gros s 'Petitioner has not raised the issue of sec . 7491(a), which shifts the burden of proof to the Commissioner in certain situations . This Court concludes that sec . 7491 does not apply because petitioner has not produced any evidence that establishes the preconditions for its application .

Section 7491 does not apply here because petitioner has failed to substantiate his deductions and provide evidence other than his own testimony.

7491(a) does not apply here because petitioner has not produced any evidence that she has satisfied the preconditions for its application.

We need not decide that issue because no fact is in dispute relating to petitioner's tax liability.

Therefore, petitioner ostensibly qualifies for child tax credits for the years in issue.5 5In the light ofthe modest amount ofincome that petitioner earned in 2014, it is unclear whether she will receive any child tax credit for that year.

Therefore, petitioner ostensibly qualifies for child tax credits for the years in issue.5 5In the light ofthe modest amount ofincome that petitioner earned in 2014, it is unclear whether she will receive any child tax credit for that year.

Because we decide this case on a preponderance ofthe evidence, we need not decide which party has the burden ofproof.

The issues for decision in this case are legal issues; therefore, the Court need not decide who bears the burden ofproof.

Petitioner 4 - has not alleged that section 7491(a) applies, but the Court need not decide whether the burden shifted to respondent since the Court's analysis is based on the record before it, not on who bears the burden of proof .

Accordingly, the Court need not decide whether section 7491(a)(1) is applicable in this case.

Accordingly, we need not decide whether the general rule of section 7491(a)(1) is applicable in this case.

It is unclear whether respondent still contends that petitioner is not entitled to the dependency exemption deduction; we are satisfied, however, that petitioner provided more than half of the support for Mackcande.

Accordingly, we need not decide whether section 7491(a)(1) is applicable in this case.

Accordingly, the Court need not decide whether current section 7491(a)(1) is applicable in this case.

On these issues we hold for the IRS.

We hold that she is not.

Section 151 provides as a deduction an exemption from taxable income ($3,700 for 2011) for each "dependent" as defined in section 152.

Section 151 provides as a deduction an exemption from taxable income ($3,800 for 2012) for each "dependent" as defined in section 152.

Section 151 provides an exemption from taxable income for each depend- ent as defined in section 152.

We hold that he is not.

We hold that they did because they failed to attach required documentationto their 2009 return.

On these issues, we hold for the IRS.

Section 151 provides that an individual is entitled to a deduction for his ör her dependents.

111, 115 (1933).2 Dependency Exemption Deductions Section 151 provides that an individual is entitled to annual exemption deductions for his or her dependents.

We hold that she is not.

For 2007, the exemption amount pursuant to section 151(d) was $3,400.

We hold that he is not.

We hold that she does not.

Accordingly, we hold that Mr .

Accordingly, we hold that petitioner is not entitled to dependency exemption deductions for his parents, nieces, and nephew for 2004 .

'Although section 151 provides that the personal exemptions "shall be allowed as deductions", they are distinct from the itemized deductions allowed in section 161, which "allow[s] as deductions the items specified in this'part" (emphasis added)-- i .e ., part VI, consisting of sections 161 through .199 .

We hold that she is not .

Accordingly, we hold that petitioner is not entitled to head of household filing status for 2005 .

We therefore hold that petitioner is entitled to claim GM as a dependent during 2007 pursuant to section 152, and it follows that petitioner is entitled to a dependency exemption deduction for GM pursuant to section 151(c) .

Consequently, we hold.

We hold that he is not .

and not,a surviving spouse at the close of the tax year and must maintain as,his home a household which constitutes for more than one-half of the year the principal place of abode, as a member of his household, of a person for whom the taxpayer is entitled to a deduction for a dependency exemption pursuant to section 151 .

We conclude that petitioner is not entitled to dependency exemption deductions pursuant to section 151 for his three children for 2003 .

surviving spouse at the close of the tax year and must maintain as their home a household which constitutes for more than one-half of the year the principal place of abode, as a member of their household, of a person for whom the taxpayer is entitled to a deduction for a - 9 - dependency exemption pursuant to section 151.

We hold that he is not .

After a concession,2 the issues remaining for decision concerning 2003 are : (1) Whether petitioner is entitled to claim a dependency exemption for JJD3 pursuant to section 151(c) ; (2) whether petitioner is entitled to claim a child tax credit for JJD pursuant to section 24(a) ; and (3) whether petitioner is entitled to head of household filing status pursuant to section 2(b) .

Dependency Exemption Section 151 provides an exemption in computing taxable income for each of a taxpayer's dependents .

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 ye

Whether petitioner is entitled to two dependency exemptions for taxable year 2003 pursuant to section 151(c); 2.

We have already held that petitioner is not entitled to the dependency exemption deduction pursuant to section 151 with respect to SAB.

We hold that petitioner does not qualify as a head of household, nor does petitioner qualify for the earned income credit under section 32(c)(1)(A)(i).

Section 151 provides an exemption deduction for qualified dependents of a taxpayer in computing taxable income.

We have already held that petitioner is not entitled to the dependency exemption deductions pursuant to section 151 with respect to KO and NW.

We have already held that petitioner is not entitled to the dependency exemption deduction pursuant to section 151 with respect to DS.

Besides providing exemptions for the taxpayer and, in certain circumstances, the taxpayer’s spouse, section 151 provides exemptions for dependents of the taxpayer.

We hold that petitioners are not entitled to claim a dependency exemption deduction for S.G.

Further, we hold that petitioner is entitled to a deduction for the exemption amount for Rebekah and Michael because Rebekah and Michael are children of petitioner who have not attained the age limits provided for in section 151(c)(1)(B).

interest 3,501.76 9 Ordinary dividends 1,273.40 13 Capital gain 893,468.96 22 Total income $1,015,759.94 33 Adjusted gross income $1,015,759.94 In preparing his 1999 tax return, petitioner correctly claimed no deduction for a personal exemption because the exemption amount was completely phased out pursuant to section 151(d).

Accordingly, we hold that petitioner is not entitled to claim his son as a dependent under section 151.

Section 151 provides exemption deductions for qualified dependents of a taxpayer in computing taxable income.

Anker paid $74,893.46 for that period.6 Accordingly, it cannot be said that “all child support herein ordered to be paid by claimant [was] timely paid.” In view of the foregoing, we hold that petitioner is entitled to deductions for dependency exemptions for her two sons.

Therefore, we hold that petitioner is - 5 - not entitled to a section 151 dependency exemption deduction for the 1996 tax year.

Dependency Exemption Section 151 provides that in computing taxable income an individual is entitled to deduct an exemption for qualified dependents as that term is defined in section 152.

Therefore, we hold that petitioner is not entitled to section 151 dependency exemption deductions for the 1995 and 1996 tax years.3 Respondent is sustained on this issue.

Therefore, we hold that petitioner is not entitled to section 151 dependency exemption deductions for the 1995 and 1996 tax years.

Therefore, we hold that petitioner is not entitled to section 151 dependency exemption deductions for the taxable years 1995, 1996, and 1997 as to Racquelle, Rafael, Jamal, Reginald, and Preather.

Therefore, we hold that petitioner is not entitled to section 151 dependency exemption deductions for the 1995, 1996, and 1997 tax years.

Accordingly, we hold that petitioner is not entitled to claim his niece and nephew as dependents under section 151.

In view of the foregoing, we hold that petitioner does not qualify for head-of-household filing status in 1997.

is either a qualifying child or a qualifying relative, we hold that petitioner is not entitled to a dependency exemption deduction under section 151(c). III. American Opportunity Credit For tax year 2011, section 25A provided a variety oftax credits for qualified tuition and related expenses for postsecondary education, including the American Opportunity Credit. See Terrell v. Commissioner, T.C. Memo. 2016-85. Section 25A(f)(1)(A) defines the term "qualified tuition and related expenses" to incl

that * * * the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child") . However, Congress retroactively repealed the foregoing provision so that it had no effect . See Gulf Opportunity Zone Act of 2005, Pub . L . 109-135, sec . 404, 119'Stat . 2632 (retroactively amending sec . 152(e)(2), effective as if included in the WFTRA, to eliminate the noncustodial parent's entitlement to a dependency exemption deduction pursuant to a State court . decree) . '

Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each qualifying dependent . A child of the taxpayer is considered a "dependent" so long as the child has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, and more than half the dependent's support for the taxable year was received from the taxpayer . Secs . 151(c)(1)(B), 152(a)(1) . The age limit is increased to 24 if the child was a student as defined by section

Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each qualifying dependent. A child of the taxpayer is considered a “dependent” so long as the child has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, and more than half the dependent’s support for the taxable year was received from the taxpayer. Secs. 151(c)(1)(B), 152(a)(1). The age limit is 2Petitioner has not raised the issue of sec. 7491(a), which shifts th

section 151(a), a child tax credit generally is allowed to a taxpayer for each qualifying child of the taxpayer. Sec. 24(a). Among other requirements, a qualifying child is an individual for whom the taxpayer is allowed a dependency exemption under section 151. Sec. 24(c)(1)(A). For the reasons stated above, petitioner may not claim a dependency exemption for Everton or Aldwyn under section 151, and, therefore, he may not claim a child tax credit with respect to either of them. Respondent’s dete

It follows, therefore, that the 3(...continued) treated as receiving over half of his or her support from the noncustodial parent if: (i) a qualified pre-1985 instrument between the parents * * * provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and (ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. In view of the fact that petitioner and Ms. Ary were married in 1989, sepa

close of the taxable year and (2) maintains as her home a household which constitutes for more than one-half of the taxable year the principal place of abode of a person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. An individual is considered as maintaining a household only if she provides over half of the cost of maintaining the household during the taxable year. Sec. 2(b); Wooten v. Commissioner, T.C. Mem

o that exception, a child of divorced parents shall be treated as receiving over half of his or her support from the noncustodial parent if: (i) a qualified pre-1985 instrument between the parents * * * provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and (ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. In view of the fact that petitioner and Ms. Allison divorced in or

The issue for decision is whether petitioners are entitled to claim dependency exemption deductions under section 151 for the 1993 and 1994 tax years with respect to petitioner Clifford Thomas’ two children from his previous marriage.

After concessions, the issues for decision are whether petitioners are entitled to two additional dependency exemption deductions under section 151 with respect to the mother and sister of Octavio Olvera (petitioner) for 1994, and whether petitioners are entitled to deductions for automobile and telephone expenses in excess of amounts allowed by respondent for either of the years in issue.2 Some of the facts have been stipulated and are so found.

elative under section 152(e), and therefore he is not entitled to the dependency exemption deduction for her. III. Child Tax Credit A taxpayer may claim a child tax credit for "each qualifying child" for which a taxpayer is allowed a deduction under section 151. Sec. 24(a). A qualifying child for purposes ofsection 24 is a "qualifying child" as defined in section 152(c) who has not attained the age of 17. Sec. 24(c)(1). Because we have determined that M.R.S. is not petitioner's qualifying child,

hild ofthe individual (as defined in section 152(c), determined without regard to - 9 - section 152(e)), or (b) any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such person under section 151. See Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). As previously discussed, A.D.J. was not petitioner's qualifying child within the meaning ofsection 152(c) for 2008, nor was petitioner entitled to a dependency exemption deduction for h

t she “will” do. II. Child tax credit A taxpayer is entitled to a child tax credit for “each qualifying child”, as defined in section 152, who has not reached the age of 17 and for whom the taxpayer is allowed a dependency exemption deduction under section 151. Sec. 24(a), (c)(1). Given our determination that, under section 152, neither W.S. nor L.S. is a “qualifying child” of Mr. Shenk for the year at issue and that Mr. Shenk is not allowed the dependency exemption deduction for either of them,

Consequently, petitioner is not entitled to a section 151 dependency exemption deduction for either child.

" if that individual "maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151." Sec. 2(b) (1). Because petitioner is not entitled to a dependency exemption deduction for her mother for 2006, she does not qualify as a head of household for that year. Respondent's adjustments resulting from the change of her filing s

t satisfies the following conditions: - 6 - (1) The individual’s principal place of abode was in the United States for more than one-half of the taxable year; (2) the individual had attained age 25 and not attained age 65 on or before the close of the taxable year; and (3) the individual was not a dependent for whom a deduction is allowable under section 151 to another taxpayer for the taxable year at issue.

The term "qualifying child" means any individual if three requirements are met, one of which is that the taxpayer be allowed a deduction under section 151 with respect to such individual for the taxable year .

The issues for decision are whether petitioner is entitled to : (1) Dependency exemption deductions for three children under section 151 ; (2) head-of-household filing status under section 2(b) ; (3) an earned income credit under section 32(a) ; and (4) a child tax credit and an additional child tax credit under sectio n 24 .

pendency exemption deduction. 2 . Child Tax Credit Section 24 (a) provides a credit against income tax for each "qualified child" of a taxpayer who is under 17 years of age . A "qualified child" is one for whom a taxpayer may claim a deduction under section 151 . Sec . 24 ( c)(1)(A) . Thus, a taxpayer is ineligible for the child tax credit under section 24(a) unless the taxpayer is eligible for the dependency exemption deduction under - 8 - section 151 . Because we have determined that petitione

Dependency Exemption Deduction s Section 151 allows a taxpayer to deduct a personal exemption, as well as dependency exemptions for the taxpayer's dependents .

children as dependents on their 2003 joint Federal income tax return. To protect the Government from the whipsaw effect of this double claim, respondent determined that petitioners were not entitled to claim the dependency exemption deduction under section 151 . In March 2005, respondent issued a $1,047 notice of deficiency to petitioners for the dependency exemption and child tax credit claimed for the taxable year 2003 . Petitioners timely petitioned this Court for a redetermination and later

OPINION Section 151 provides a tax exemption as a deduction in computing taxable income for a taxpayer ' s dependents . Section 152(a) defines "dependent" to include the son or daughter of a taxpayer, for whom the taxpayer furnished more than one-half the support for the calendar year in which the taxable year begins . Section 24 provides a credit against

st be observed . Miller v . Commissioner, supra at 196 ; Bramante v . Commissioner , supra ; Cafarelli v . Commissioner, T.C. Memo . 1994-265 . Therefore, petitioners are not entitled to claim for 2003 a dependency exemption deduction for JJH under section 151 . Child Tax Credit Section 24(a) authorizes a child tax credit with respect to each qualifying child of the taxpayer . The term "qualifying child" is defined in section 24(c) . A "qualifying child" means an individual with respect to whom

Section 151 allows deductions for exemptions for dependents of the taxpayer. See sec. 151(c). Section 152(a) defines the term “dependent” to mean a child of the taxpayer over half of whose support for the year was received from the taxpayer. Section 152(b)(2) provides that a foster child shall be treated as a child of the taxpayer, if such child sa

The primary issues for decision for petitioner’s taxable year 2002 are: (1) Whether petitioner is entitled under section 2(b) to head of household filing status; (2) whether petitioner is entitled under section 151 to a dependency exemption deduction for his son; (3) whether - 2 - petitioner is subject to the section 72(t) 10-percent additional tax on premature distributions from a section 403(b) annuity contract; and (4) whether petitioner may claim credit against his 2002 tax liability for cer

missioner, T.C. Memo. 2004-251; sec. 1.151-1(b), Income Tax Regs. Petitioner’s motion to reopen the record states that his spouse receives Social Security income. Accordingly, we hold that petitioner is not entitled to an additional exemption under section 151. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). In his petition to this Court, petitioner claimed that he had several deductible Schedule A expenses including church donations, medical expenses, State and local taxes, and a cas

Whether petitioner is entitled to a section 151 dependency exemption for his son for taxable year 2003 ; 2 .

taxpayer has a qualifying child. If one of the qualifications is not met, the claimed child tax credit must be disallowed. The first element of the three-pronged test requires that a taxpayer must have been allowed a deduction for that child under section 151. Sec. 24(c)(1)(A). As stated supra p. 4, the Court has sustained respondent’s determination that petitioner is not entitled to a dependency exemption deduction for LJ. Thus, petitioner fails the first prong of the test of section 24. The C

The issues are whether petitioners are entitled to claim dependency exemption deductions under section 151 and child tax credits under section 24 for petitioner’s two minor children from a previous marriage.

The definition of the term “mathematical or clerical error” includes “an omission of a correct TIN required under * * * section 151 (relating to allowance of deductions for personal exemptions)”.

A qualifying child is defined, inter alia, as any individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year.” Sec.

taxpayer has a qualifying child. If one of the qualifications is not met, the claimed child tax credit must be disallowed. The first element of the three-pronged test requires that a taxpayer must have been allowed a deduction for that child under section 151. Sec. 24(c)(1)(A). As stated supra, the Court has sustained respondent's determination that petitioner is not entitled to a dependency exemption deduction for Paige. Thus, petitioner fails the first prong of the test of section 24. The Cou

redit against the tax * * * for the taxable year with respect to each qualifying child of the taxpayer”. The term “qualifying child” means any individual if three tests are satisfied, one of which is whether the taxpayer is allowed a deduction under sec. 151 with respect to such individual for the taxable year. Sec. 24(c)(1). Because we conclude that petitioner is not entitled to dependency exemption deductions for 1999, Jonathan and Jennifer are not qualifying children, and petitioner is not en

Section 151 sets forth the requirements for a dependency exemption deduction. A taxpayer generally is entitled to the deduction for a dependent who is a child of the taxpayer, who is under 24 years old, and who is a full-time student at a certain type of educational organization. Sec. 151(a), (c)(1)(B)(ii), (c)(4)(A). A child of a taxpayer is a dep

Section 151 allows deductions for personal exemptions. Besides providing exemptions for the taxpayer and, in certain circumstances, the taxpayer’s spouse, section 151 provides exemptions for dependents of the taxpayer. See sec. 151(c). Section 152(a) defines the term “dependent”, in pertinent part, to include a son or daughter of the taxpayer “over

The issues are whether petitioner is entitled to (1) a section 151 dependency exemption deduction for his son, Thomas, (2) a child tax credit under section 24 for Thomas, and (3) head of - 2 - household filing status.1 Underlying these issues is whether section 152(e) is constitutionally permissible.

Without providing an SSN, a taxpayer cannot properly claim a section 151 dependency exemption deduction for his children.

A qualifying child is defined, inter alia, as any individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year” - 9 - and the child is under the age of 17 at the close of the calendar year for which the tax credit is claimed.3 Sec.

Code and Regulations Section 151 allows deductions for personal exemptions.

for more than one-half of the taxable year the principal place of abode, - 14 - as a member of such household, of any person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Section 151 allows the taxpayer to claim an exemption deduction for a dependent whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than the “exemption amount”. Sec. 151(c)(1)(A) and (d)(1). In

In order to protect the Government from a potential whipsaw, respondent determined that neither the Kings nor the Lopezes were entitled to dependency exemption deductions under section 151.3 The Kings and the Lopezes timely filed petitions to this Court seeking redeterminations.

The issue for decision is which petitioners are entitled to dependency exemption deductions under section 151 for the taxable years 1998 and 1999 for the biological daughter of Mr.

Tax Regs. Under section 24(a), a taxpayer is allowed a $400 credit for each qualifying child. For purposes of section 24, a taxpayer’s child is a qualifying child only if the taxpayer is allowed a dependency exemption deduction for the child under section 151. Sec. 24(c)(1). Here, if either petitioner is entitled to a dependency exemption deduction for Diana, that petitioner is also entitled to a child tax credit with respect to her. Mr. Lautenberger argues that during 1998 he had physical cust

Tax Regs. Under section 24(a), a taxpayer is allowed a $400 credit for each qualifying child. For purposes of section 24, a taxpayer’s child is a qualifying child only if the taxpayer is allowed a dependency exemption deduction for the child under section 151. Sec. 24(c)(1). Here, if either petitioner is entitled to a dependency exemption deduction for Diana, that petitioner is also entitled to a child tax credit with respect to her. Mr. Lautenberger argues that during 1998 he had physical cust

Section 24(c)(1) defines a qualifying child as any individual if: (A) the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year, - 6 - (B) such individual has not attained the age of 17 as of the close of the calendar year in which the taxable year of the taxpayer begins, and (C) such individual bears a relationship to the taxpayer described in section 32(c)(3)(B).

o the noncustodial parent’s return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple support agreement between the parties as provided in section 152(c); or (3) pursuant to section 152(e)(4), there is a qualified pre-1985 instrument providing that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, provided that certain other requisites, not pertinent here, are met.

Section 24(c)(1) defines a qualifying child as any individual if: (A) the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year, (B) such individual has not attained the age of 17 as of the close of the calendar year in which the taxable year of the taxpayer begins, and (C) such individual bears a relationship to the taxpayer described in section 32(c)(3)(B).

The SSN Requirement Under section 151, taxpayers are entitled to claim an exemption for each dependent child.

Petitioners, however, are not entitled to the benefit of dependency exemption deductions afforded by section 151 unless they obtain the SSN’s clearly required by section 151(e).

e taxable year, and who maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for his father or mother under section 151. An individual is considered to maintain a household only if he furnishes over half the cost of maintaining the household during the taxable year. See sec. 2(b). Expenditures considered for purposes of claiming head of household filing st

e taxable year, and who maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for his father or mother under section 151. An individual is considered to maintain a household only if he furnishes over half the cost of maintaining the household during the taxable year. See sec. 2(b). Expenditures considered for purposes of claiming head of household filing st

bb-4 (1994), and the Privacy Act of 1974 (Privacy Act), Pub. L. 93-579, sec. 7, 88 Stat. 1900, 5 U.S.C. sec. 552a & note (1994). Section 151(a) provides that in the case of an individual, a deduction shall be allowed for each exemption allowed under section 151. However, section 151(e) provides: “No exemption shall be allowed under this section with respect to any individual unless the taxpayer identification number of such individual is included on the return claiming the exemption.”1 1 Sec. 15

e taxable year, and who maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for his father or mother under section 151. An individual is considered to maintain a household only if he furnishes over half the cost of maintaining the household during the taxable year. See sec. 2(b). Expenditures considered for purposes of claiming head of household filing st

f of such taxable year the principal place of abode for an unmarried descendant of the taxpayer or for another person who is a - 4 - dependent of the taxpayer, if the taxpayer is entitled a deduction for the taxable year for that other person under section 151. See sec. 2(b)(1)(A)(i) and (ii). As we discussed above, petitioner concedes that Chanda is not his child and did not reside in his home during 1997. Accordingly, we hold that petitioner is not entitled to claim head of household filing st

The SSN Requirement Under section 151, taxpayers are entitled to claim an exemption for each dependent child.

or more than one-half of such taxable year the principal place of abode of (1) a child of the taxpayer, or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. See sec. 2(b)(1)(A); Perez v. Commissioner, T.C. Memo. 1998-442. Petitioner's daughter, Mariatu, did not reside with petitioner during 1995 or 1996. We have also previously held that petitioner is not entitled to the claimed dependency -

- 3 - Section 151 allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Under section 152(a), the term dependent, in pertinent part, means a son, a brother, or the father or mother of the taxpayer over half of whose support was received from the taxpayer. Sec. 152(a)(1), (3), (4). In determining whether or

- 11 - Section 151 provides for deductions for personal exemptions. In this case, petitioner would be entitled to exemptions for his mother and father if his mother and father were dependents under section 152 and if his mother's and father's gross income were less than the exemption amount ($2,150 for 1991). Secs. 151(c), 152; Rev. Proc. 90-64, 1990-2 C.

Section 151 provides for a personal exemption. Petitioner presented no evidence that he is entitled to claim any exemption other than for himself. Petitioner was required to maintain books and records sufficient to establish the amount of his gross income. Sec. 6001; DiLeo v. Commissioner, 96 T.C. 858, 867 (1991), affd. 959 F.2d 16 (2d Cir. 1992).

tains a household which constitutes for more than one half of the taxable year the principal place of abode of a son, daughter, or other qualifying individual, if the taxpayer is entitled to a dependency exemption deduction for such individual under section 151. Sec. 2(b)(1)(A)(ii). We hold that petitioner may not claim head of household status because, as we have held above, she is not entitled to deductions for her nieces and nephews under section 151 and thus does not meet the definition of h

6651(a)(1) 1991 $ 896 $100 1992 1,485 184 1993 1,290 79 After concessions by petitioner, the sole issue for decision is whether petitioner is entitled to the dependency exemption for his daughter, under section 151, for each of the years in question.2 Some of the facts were stipulated, and those facts, with the annexed exhibits, are so found and are incorporated herein by reference.

a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child * * * with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e)), (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and (3) during the last 6 months of the taxable year,

old" is defined, in pertinent part, as an unmarried individual who maintains a household which constitutes - 5 - the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for such parent under section 151. Sec. 2(b)(1)(B). We hold that petitioner may not claim head of household status because, as we have held above, he is not entitled to a deduction for Mr. Roberts under section 151 and thus does not meet the definition of head of household.

§§ 151 and 152; see also Dutton v. Commissioner, 122 T.C. 133, 139 (2004) (“A mutual mistake exists where there has been a meeting of the minds of the parties and an agreement actually entered into but the agreement in its written form does not express the actual intention of the parties.”). We find that there was no mutual assent. It is clear that

§ 152(c)(1)(B); see also § 152(c)(1)–(3).

of abode, for at least one-half of the year, of (1) a qualifying child as defined under section 152(c) or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. I.R.C. § 2(b)(1). 2 From what has been submitted, it does not appear that petitioner is entitled to an earned income credit applicable to an eligible individual without a qualifying child, but we make no finding on the point. If the part

Section 36B defines household income as the sum of the taxpayer’s MAGI plus the MAGI of family members for whom the taxpayer properly claims deductions for personal exemptions under section 151 and who were required to file a federal income tax returns under section 1.

t before trial, the timing of petitioner’s submission of the Shared Parenting Plan is immaterial. 11 [*11] III. Child tax credit A taxpayer may claim a child tax credit for “each qualifying child” for which the taxpayer is allowed a deduction under section 151. § 24(a). A qualifying child for purposes of section 24 is a “qualifying child” as defined in section 152(c) who has not attained the age of 17. § 24(c)(1). Because we have held that petitioner is treated as having one qualifying child wit

Dependency Exemption Deductions Section 151(a) and (c) allows taxpayers an annual exemption deduction for each “dependent” as defined in section 152.

n 183(b)(2) Constitutes a Miscellaneous Itemized Deduction Subject to Section 67(a). Section 63(d) defines itemized deductions as deductions other than (i) those allowable in computing AGI and (ii) the deduction for personal exemptions allowed under section 151. Section 183(b)(2) is not identified as a deduction allowable in computing AGI. See sec. 62(a). Consequently, section 183(b)(2) is properly viewed as an itemized deduction. The broader statutory scheme confirms as much; section 183(b)(2)

Nor are bankruptcy appellate panels Federal “courts of appeals.” See 28 U.S.C. sec. 158(b)(1) (2018); see also In re Jeys, 202 B.R. 153 (B.A.P. 10th Cir. 1996) (holding that bankruptcy appellate panels are not Article III courts). - 8 - [*8] English v. Arizona, 520 U.S. 43, 79 (1997). Certification generally is not appropriate if

e, as a member of such household, of(a) qualifying child ofthe individual (as defined in section 152(c)), or (b) any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for that person under section 151. S_e_e Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). As discussed above, BB is not petitioner's qualifying child under section 152(c) for 2015 or 2016. Nor is petitioner otherwise entitled to a dependency exemption deduction for BB und

e, as a member of such household, of(a) qualifying child ofthe individual (as defined in section 152(c)), or (b) any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for that person under section 151. S_e_e Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). As discussed above, BB is not petitioner's qualifying child under section 152(c) for 2015 or 2016. Nor is petitioner otherwise entitled to a dependency exemption deduction for BB und

Head ofHousehold Filing Status Among other things, for a taxpayerto claim "head ofhousehold" filing status he or she must be unmarried¹6 and have a dependent under section 151 or a qualifying child under section 152(c).

h amounts are includible in gross income for the taxable year". (Emphasis added.) Section 24(a) allows a credit against tax with respect to each qualifying child ofthe taxpayer for which the taxpayer is allowed a dependency exemption deduction under section 151. As relevant here-- where petitioners had no tax liability imposed--section 24(d) allows for a refundable portion ofthis child tax credit based in part on the taxpayer's earned income as defined under section 32. For 2015 petitioners repo

ed individual ifthe individual maintains a home which is the principal place of abode, for at least one-halfofthe year, for either a qualifying child as defined - 9 - under section 152(c) or any other person who is the individual's dependent under section 151. Petitioner has established that J.V. and L.V. were his qualifying children for 2015. An individual will be considered to maintain a household only ifthe individual pays more than one-halfofthe expenses associated with the household. Sec. 1

includes pension income. See sec. 61(a)(11). For 2013, the standard deduction for an individual with single filing status was $6,100, s_ee sec. 63(c); Rev. Proc. 2013-15, sec. 2.07(1), 2013-5 I.R.B. 444, 448, and the exemption amount was $3,900, see sec. 151; Rev. Proc. 2013-15, sec. 2.11(1), 2013-5 I.R.B. at 448. In general, every U.S. resident whose gross income for the taxable year equals or exceeds the exemption amount is required to make a return ofincome tax. See sec. 6012(a)(1)(A). Sectio

he individual (as defined in section 152(c), determined without regard to section 152(e)), or (b) any other person who is a dependent ofthe taxpayer, ifthe - 15 - [*15] taxpayer is entitled to a deduction for the taxable year for such person under section 151. See Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). As discussed supra, AS is not petitioner's qualifying child within the meaning ofsection 152(c) for 2014. Nor is petitioner otherwise entitled to a dependency exemption deduction for AS

Applicable Tax Rules A taxpayer is allowed a deduction for "each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec.

child ofthe individual (as defined in section 152(c), determined without regard to section -7- 152(e)), or (b) any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such person under section 151. S_e_e Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). Section 1.2-2(c)(1), Income Tax Regs., provides that a taxpayer is considered to have maintained a household ifhe and a qualifying child actually occupied the household for the entire

child ofthe individual (as defined in section 152(c), determined without regard to section -7- 152(e)), or (b) any other person who is a dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such person under section 151. S_e_e Rowe v. Commissioner, 128 T.C. 13, 16-17 (2007). Section 1.2-2(c)(1), Income Tax Regs., provides that a taxpayer is considered to have maintained a household ifhe and a qualifying child actually occupied the household for the entire

Dependency Exemption Deductions Section 151 allows deductions for personal exemptions, including exemptions for dependents oftaxpayers.

Dependency Exemption Deduction An individual is allowed as a deduction an exemption for "each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec.

only if(among other things) the student is enrolled at least halftime for at least one academic period that begins during the taxable year. See sec. 25A(b)(2)(B). A taxpayer may claim an education credit with respect to a dependent, as defined under section 151. See sec. 25A(f)(1)(A)(iii). For two independently sufficient reasons, we conclude that petitioners are not entitled to the education credit they claim. First, in order to claim a credit, the taxpayermust show that he paid the tuition. Se

ption for Child ofCustodial Parent, indicating that he or she will (continued...) -7- II. Child Tax Credit Section 24(a) provides a tax credit with respect to each qualifying child of the taxpayer for whom the taxpayer is allowed a deduction under section 151. Section 24(c)(1) defines the term "qualifying child" as a "qualifying child ofthe taxpayer (as defined in section 152(c)) who has not attained age 17." As previously discussed, R.K.J. was not petitioner's qualifying child as defined in sec

Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each dependent as defined in section 152.

unmarried individual ifthe individual maintains a home which is the principal place of abode, for at least one-halfofthe year, for either a qualifying child as defined under section 152(c) or any other person who is the individual's dependent under section 151. Petitioner has established that H.O. was his qualifying child for 2013. An individual will be considered to maintain a household only ifthe individual pays more than one-halfofthe expenses associated with the household. Sec. 1.2-2(d), Inc

Section 24(a) provides that a taxpayer is allowed a credit against his or her income tax for the taxable yearwith respect to each qualifying child ofthe taxpayer for which the taxpayer is allowed a dependency exemption deduction under section 151.

d (II) is not a dependent ofsuch individual by reason ofsection 152(b)(2) or 152(b)(3), or both, or - 5 - (ii) any other person who is a dependent of the taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such person under section 151, or (B) maintains a household which constitutes for such taxable year the principal place ofabode ofthe father or mother ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the taxable year for such father or motherunder section

- 5 - [*5] Section 151 allows as a deduction an exemption from taxable income ($3,800 for 2012) for each "dependent" as defined in section 152.

Dependency Exemption Deductions Section 151(c) allows a taxpayerto deduct an "exemption amount for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Section 152(a) defines a "dependent" as a "qualifying child" or a "qualifying relative".

Consequently, petitioners are not entitled to a dependency exemption deduction under section 151 for J.L.

Section 151(c) provides that a taxpayer generally is allowed a deduction for the applicable exemption amount for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year.

Dependency-Exemption Deductions Section 151 allows a taxpayerto claim a personal exemption deduction for each ofhis or her dependents.

g v. Commissioner, 139 T.C. 468, 473 (2012), affd, 745 F.3d 890 (8th Cir. 2004). - 7 - II. Child Tax Credit Section 24(a) provides a credit against income tax for each qualifying child ofa taxpayer for whom the taxpayer is allowed a deduction under section 151. Because petitioner is not entitled to dependency exemption deductions for A.H. and J.H., he also is not entitled to a child tax credit for them for 2011. In reaching our holdings herein, we have considered all arguments made and, to the e

Dependency Exemptions Section 151 allows deductions for personal exemptions, including exemptions for dependents ofthe taxpayers.

Dependency exemption deduction under section 152 An individual is allowed an exemption deduction for "each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec.

Introduction ·Section 151 allows deductions for personal exemptions.

Dependency Exemption Deduction Section 151(c) allows a taxpayerto deduct an "exemption amount|for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." As pertinent hereto, section 152(a)(1) defines a "dependent" as a "qualifying child".

Section 151 allows a deduction for "personal exemptions," including ex- emptions for dependents; for 2010, this amount was $3,650 per exemption. Rev. Proc. 2009-50, 2009-45 I.R.B. 617. When the parents ofa dependent child are - 5 - [*5] divorced or legally separated, section 152(e)(1) generally awards the dependency exemption to the custodial pare

Section 24(a) provides that a taxpayer is allowed a credit against his or her income tax for the taxable year with respect to each qualifying child ofthe taxpayer for which the taxpayer is allowed a dependency exemption deduction under section 151.

See Swint v. Commissioner, 142 T.C. 131, 139 (2014). Subject to limitations, section 24(a) allows a child tax credit with respect to a qualifying child ofthe taxpayer as described in section 152(c) for whom the taxpayer is allowed a deduction under section 151. Because N.S., C.S., and M.S. are not qualifying children under section 152(c) for the reasons stated above, petitioner is not entitled to the child tax credit for 2011. See sec. 24(c)(1); Smith v. Commissioner, T.C. Memo. 2006-163. To ref

dit. Subject to limitations, section 24(a) allows a child tax credit with respect to a qualifying child ofthp taxpayer as described in section 152(c) who has not attained age 17, se_e see. 24(c)(1), for whom the taxpayer is allowed a deduction under section 151. Bepause L.H. and K.H. are not petitioner's qualifying children under section 152(c) för the reason stated above, petitioner is not entitled to the child tax credit for 2011. IV. Head ofHousehold Filing Status Section 1(b) provides a spec

As pertinenthere, however, section 2(b)(3)(B)(i) provides that "a taxpayer shall not be considered to be a head ofa household * * * by reason ofan individual who would not be a dependent for the taxable year but for * * * subparagraph (H) ofsection 152(d)(2)".3 Section 152(c) defines the term "qualifying child" and includes a number of specific conjunctive req

entitled to the dependency exemption deductions for the children for 2010. IV. Child Tax Credits Taxpayers are allowed a credit against their income tax for each qualifying child for whomthe taxpayerwas allowed a dependency exemption deduction under section 151. Sec. 24(a). Petitioner is not entitled to dependency exemption deductions with respect to the children for 2010; thus, he is not entitled to the child tax credit or the additional child tax credit for each child for the 2010 taxable year

atus and because Ms. Kososki hadthe higher adjusted gross income for 2010, he is not entitled to claimthe dependency exemption deductions for 2010. According to respondent, Ms. Kososki is, therefore, the only taxpayerentitled to the deductions under section 151. Petitioner admits that Ms. Kososki had the higher adjusted gross income for 2010. - 8 - Therefore, pursuant to section 152(c)(4)(B)(ii) petitioner is not entitledto the dependency exemption deductions for 2010. Earned Income Credit Taxpa

ing home and medical expenses. 4Petitioner's description ofa "dependent" indicates that she intended Mr. Buchanan to be treated as a dependent as defined by sec. 152 such that she would be entitled to deductions for personal exemptions described in sec. 151. - 4 - [*4] dependent. Petitioner also claimed several exemptions for other people on her 2006 tax return. After the tax return preparer completed the return, petitioner took it to Mr. Buchanan at the nursing home. Petitioner explained to Mr.

Petitionerwas not required to file a 2007 return because the amount ofhis gross income (i.e., $1,821), as established by respondent, was less than the section 151 exemption amount.

Section 151(c) provides that a taxpayer generally is allowed a deduction for the applicable exemption amount for each individual who is a dependent.

Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152.

Qualifying Child Section 152(c) provides the requirements for a relative to be a qualifying child ofa taxpayer. Sec. 152(c)(1)(A)-(E). Section 152(c) requires that the individual: (1) bear a specified relationship to the taxpayer; (2) share the same - 8 - [*8] abode as the taxpayer; (3) meet specific age requirements; and (4) not have

er section 32(c)(1)(A)(ii), an eligible individual is an individual: (I) whose principal place of - 11 - abode is in the United States for more than one-halfofthe taxable year in issue, (II) who has attained age 25 but not attained age 65 before the close ofthe taxable year, and (III) who is not a dependent for whom a deduction is allowable under section 151 to another taxpayer for the same taxable year.

Section 151 allows a taxpayerto claim an exemption deduction for each of his or her dependents. See sec. 151(a) and (c). Section 152(a) defines "dependent" as either a "qualifying child" or a "qualifying relative". Sec. 152(a)(1) and (2). Generally, an individual will be considered the "qualifying child" ofa taxpayer only ifhe or she resides with t

Dependency Exemption Deduction Section 151 allows a deduction for personal exemptions.

Child Tax Credit Taxpayers are allowed a credit against their income tax for any qualifying child for whom the taxpayer was allowed a deduction under section 151, the "Sec.

ntains as his home a household that constitutes for more than one-halfofthe taxable year the principal place ofabode ofeither a qualifying child or any other dependent ofthe taxpayer, ifthe taxpayer is entitled to a deduction for the dependent under section 151. See sec. 2(b)(1). Petitioner maintained her home as E.P.'s principal abode for more than half ofthe taxable year because she paid the maintenance fees and utilities every month. The Court has already found that E.P. was petitioner's qual

The taxpayermust provide more than one-halfofthe individual's support to claim a dependency exemption for a qualified relative.7 Sec. 152(d)(1)(C). Social Security benefits, although excludable from gross 6We require that parties resolve as many issues as possible before trial. See Rules 91, 123(a). Parties that violate the Rules are subj

Section 151(c) provid s for a personal exemption for each individual who is a dependent, as defined in section 152, of the taxpayer for the taxable year.

- 5 - L Dependency Exemption Deduction Section 151(c) allows a taxpayerto deduct an annual ' exemption amount for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." As pertinent herein, section 152(a) défines the term "dependent" as a "qualifying child", sec.

the principal place oftbcde" of"a qualifying child ofthe individual (as defined in section 152(c) * * *)", or "any other person who is a dependent ofthe taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151." Sec. 2(b)(1)(A)(i) and (ii). Section 1.2-2(d), Income Tax Regs., provides that an individual shall be considered as maintaining a household only ifhe pays more than one-halfthe cost ofmaintaining such h usehold. The cost,0fmaintaining a

Section 151 allows deduction of an exemption amount for each dependent as defined in section 152. Sec. 151(c). Section 152(a) provides that a dependent means a "qualifying child" or a "qualifying relative". As relevant here, section 152(c) defines a qualifying child as an individual: (1) Who bears a relationship to the taxpayer, such as a grandchil

Dependency Exemption Deduction Section 151 allows as a deduction an exemption for each dependent of the taxpayer.d Sec.

Dependen2v Exemption Deduction Section 151(2) permits a taxpayer to-claim as a deduction an exemption for each dependent as that term is defined under - 14 - section 152.

the tax year. Section 25A(f) (1) (A) (iii) defines the term "qualified tuition and related expenses", in pertinent part, to include "tuition and fees" for "any dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151". Petitioner argues she is entitled to education credits for 2004 for.her son, who worked as a schoolteacher in China. To prevail on this issue, petitioner must show that (i) she is entitled to the dependency·exemption deduction under sec

(as defined in section 152(c)) or a dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151.

Petitioner has not.addressed-the requirements for dependency: exemption deductions.under -section 151 and.has not shown that he qualifies for any dependency exemption deductions.

in conjunction with section 6213(g) (2), which specifies different types of mathematical errors, including an incorrect use of any.table the IRS provides wyth respect to any - 19 - return if such incorrect use is apparent from the existence of other information on the return,'or an omission of a correct tax identification number as required under section 151 for a - - personal exemption deduction.

The only-relevant exception is section 152(e)(2), which provides that the noncustodial parent may claim the dependent exemption for a calendal- year only if : (A)`the`custodial parent signs a-written declaration (in-such manner and form as the Secretary may by regulations prescribe) that such .

The Dependency Exemption Deductions Section 151 allows deductions for personal exemptions .

Dependency Exemption Deductions Section 151.(c), in pertinent part, allows a taxpayer t claim as a deduction.the exemption amount for each individual who is a "dependent" of `the taxpayer as defined in section 152 and who is the taxpayer's child and satisfies` certain age requirements .

33 - claims allowable gambling losses and expenses as deductions abov e the line .39 Deductions other than (1) above-the-line deductions or (2) the section 151 deduction for personal exemptions are known a s "itemized deductions" .

rviving spouse ; and (2) maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode, as a member of such household, of a dependent for whom the taxpayer is entitled to a deduction under section 151 . See also, e.g., Rowe v . . Commissioner , 128 T .C . 13, 16-17 (2007) . The taxpayer is considered as maintaining a household only if the 9 taxpayer furnishes over one-half of the cost-of maintaining the household . Sec . 2(b)(1) . Peti

As relevant herein, V - 6 - section 2(b)(1) provides that an unmarried individual "shall be considered a head of a household if, and only if" that individual "maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode" of "a qualifying child of the individual (as defined in section 152(c) *

spouse ; and - 10 - (2) maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode, as a member of such household, of a dependent for whom the taxpayer is entitled to adeduction under section 151 . See also, e .g ., Rowe v . Commissioner, 128 T.C. 13, 16-17 (2007) . The taxpayer is considered as maintaining a household only if the taxpayer furnishes over one-half of the cost of maintaining the household . Sec . 2(b)(1) . Since peti

Relevant Provisions of the Internal Revenue Code Section 151 allows deductions for personal exemptions .

section 151 fo the taxable year, (2) not have attained age 17 as of the close of the year, and (3) bear one of the prescribed relationships to the taxpayer, including, as pertinent here, that of a on or a daughter . Sec . 24(c) . Because we have already found th t petitioner is not entitled to dependency exemption deductions for the children in 200

se support was received from the taxpayer . - 7 - petitioner' s former husband had the higher adjusted gross income for 2006 . . According to respondent , petitioner's former husband is, therefore , the only taxpayer entitledto the deductions under section 151 . Petitioner bears the burden of proof, . and she has failed to allege and prove that she had the higher adjusted gross income for 2006 . Therefore , petitioner is not entitled to the dependency exemption deductions pursuant to section 152

Section 7703(a) states the general rule for determination of marital status as'of the close of a taxable year and provides that "an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married ." Sec .

Section 24(c)(1)(A) provides that a "qualifying child" for purposes of section 24 is any individual if "the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year" .

An individual qualifies as a head of household if the individual is not married at the close f the taxable year arnd maintains as his home a household that onstitutes for more than one-half-of .the taxable year the princi al place of abode of .an individual who qualifies as the taxpaye's dependent within the meaning of section 151 .

at 190 ; see also supra pp .

Section 151 (c)(1) authorizes a taxpayer to deduct a personal exemption for each qualifying dependent, as defined in section 152 , whose gross income for the relevant year is less than the exemption amount .

Child Tax Credit Section 24(a) provides a credit against income tax for each qualifying child of a taxpayer (as defined in section 152(c)) who is under 17 years of age .

Dependency Exemption Deductions Section 151 allows a deduction for each individual who qualifies as a dependent of the taxpayer as defined in section 152 .

section 151 and who has not attained age 17 . . Since we have :, concluded that petitioner is nottentitied to a dependency exemption deduction for either TJM or TDM, neither child is petitioner's "qualifying child" under section 24(c) Consequently, petitioner is not ertit led to a child. tax credit; and we sustain respondent's determina tion to tha

31, 2004, to provide that a noncustodial parent is entitled to the dependency exemption deduction for a child supported by the divorced parents together if "a decree of divorce or separate maintenance or written separation agreeme n * * * provides that * * * the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child") .

Section 152(a) provides that .a dependent means a qualifying child or a qualifying relative .

As, relevant herein, section 2(b)(1) provides that an unmarried individual "shall be considered a head .of a household if, and only if" that individual "maintains as his home a household which constitutes for mor e than one-half of such taxable year the principal place of abode" f 7 _ of "a qualifying child of the individual (as defined in section

31, 2004, to provide that a noncustodial parent is entitled to the dependency exemption deduction for a child supported by the divorced parents together if "a decree of divorce or separate maintenance or written separation agreement * * * provides that * * * the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child") .

As pertinent here, section 2(b)(1) provides that an unmarried individual "shall be consid- ered a head of a household" if that in ividual "maintains as his home a household which constitutes for ore than one-half of such 4 - 4 taxable year the principal place of abode" of "a qualifying child, of the individual (as defined in section 152(c) * * *

Relevant Provisions of the Internal Revenue Code Section 151 allows deductions for personal exemptions .

- 3 - Discussion Dependency Exemptions Section 151 ( c)(1) provides that an exemption is allowed for each dependent who is a child of the taxpayer, subject to age limitations not in issue here .

2) maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of either a qualifying child or a dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151 . Sec . 2(b) (1) (A) (i) and (ii) . The definition of head of household is limited by section 2(b)(3), which provides : (3) Limitations .--Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to

this section-- (1) Qualified tuition and related expenses .-- (A) In general .--The term "qualified tuition and related expenses" means tuition and fees required for the enrollment or attendance of-- (1) the taxpayer , (ii) the taxpayer' s spouse, or (iii) any dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151, - 14 - at an eligible educational institution for courses of instruction of such individual at such institution .

term "qualifying child" means any individual if three requirements a e met, one of which is that the taxpayer b allowed a deduction nder section 151 with respect to the individual for the t xable year .

Discussions Section 151 allows deductions for personal exemptions, including exemptions for dependents of the taxpayer .

t to this case, to qualify as a head of household the taxpayer must maintain as his or her home a household that is the principal place of abode for .more than half of the taxable year of an individual who qualifies as the taxpayer's de endent under section 151 . Sec . 2(b)(1)(A)(ii) ; Toney v . Commissioner, T.C . Memo. 2004-165. Section 151(c) allows an exemption for each individual who is a dependent of the taxpaye , as defined in section 152(a), for the taxable year in ques ion . Further, se

31, 2004, to provide that a child could be the qualifying child of a noncustodial parent if "a decree of divorce * * * provides that * * * the oncustodial parent shall be entitled to any deduction allowable, under section 151 * * * or * * * the custodial parent will sign awritten declaration (in such manner and form as the Secretary may prescribe) that such parent will not claim such child as a dependent for such taxable year" .

ehold which constitutes for more than one-half of the taxable year the principal place of abode of either a qualifying child (as defined in section 152(c)) or a dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151 . Sec . 2(b)(1)(A) . As previously discussed, neither J .P . nor D .F . is a qualifying child of petitioner, and petitioner is not entitled to a dependency exemption deduction for J .P(cid:127) . or D.F . Accordingly, petitioner is not en

- 7 - relevant here, the statute generally defines a head of household as an unmarried individual who maintains as his or her home a household which constitutes for more than one-half of the taxable year the principal place of abode of either a qualifying child (as defined in section 152(c )) or a dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151 .

Section 151 allows deductions for personal exemptions, including exemptions for dependents of a taxpayer . See sec . 151(c) . Section 152(a) defines the term "dependent", as - 16 - relevant here, to include an individual who has as his or her principal place of abode for the taxable year the home of the taxpayer, if over half of his or her support

Dependency Exemption Section 151 allows taxpayers to claim exemption deductions for their dependents .

Section 151 allows deductions for personal exemptions, including exemptions for dependents of a taxpayer. See sec. 151(c). Section 152(a) defines the term “dependent” in pertinent part to include a son or daughter of the taxpayer, or a - 14 - descendant of either, a brother or brother-in-law of the taxpayer, and an individual who has as his or her

Section 151 allows deductions for personal exemptions , including exemptions for dependents of the taxpayers . See sec . 151 ( c) . Section 152(a) defines the term "dependent ", in pertinent part , to include a on or daughter of the taxpayer over half of whose support for the calendar year was received from the taxpayer . The term "support" include

Dependency Exemption Deductions Section 151 allows a taxpayer to deduct a personal exemption, as well as dependency exemptions for the taxpayer’s dependents.

- 5 - Section 151 allows deductions for personal exemptions, including exemptions for dependents of the taxpayers . See sec . 151(c) . Section 152(a) defines the term "dependent", in pertinent part, to include a son or daughter of the taxpayer over half of whose support for the calendar year was received from the taxpayer . "[S]upport" includes "food, sh

Section 151 allows deductions for personal exemptions, including exemptions for dependents of the taxpayers . See sec . 151(c) . Section 152(a) defines the term "dependent", in pertinent part, to include a son or daughter of the taxpayer over half of whose support for the calendar year was received from the taxpayer . "[S]upport" includes "food, sh

sehold which constitutes for more than one-half of the taxable year the principal place of abode of a qualifying child of the taxpayer or a dependent of the taxpayer with respect to whom the taxpayer is allowed a dependency exemption deduction under section 151 . Sec . 2(b)(1)(A) . Since this Court concludes that the children were not qualifying children of petitioner as defined in section 152(c) and that petitioner is not entitled to dependency exemption deductions for the children under sectio

The issues for decision are whether petitioner is entitled to: (1) Dependency exemption deductions for two children under section 151, and (2) a child tax credit under section 24 .

a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child * * * with respect to whom such individual is entitled to a deduction for the taxable year under section 151 * * *, (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and (3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such i

Section 151 allows deductions for personal exemptions, including exemptions for dependents of the taxpayers . See sec . 151(c) . Section 152(a) defines the term "dependent", in pertinent part, to include a son or daughter of the taxpayer over - 6 - half of whose support for the calendar year was received from the taxpayer . Section 152(e) carves o

Dependency Exemption Deductions Section 151 allows a taxpayer to deduct a personal exemption, as well as dependency exemptions for the taxpayer's dependents .

A "qualifying child" means an individual with respect to whom the taxpayer is allowed a deduction under section 151, who has not attained the age of 17 as of the close of the taxable year and who bears a relationship to the taxpayer as prescribed by section 32(c)(3)(B) .

Dependency Exemption Deduction Section 151.(c) allows a taxpayer to deduct an annual exemption amount for each dependent of the taxpayer .

The sole issue for decision is whether petitioners are entitled to a dependency exemption deduction under section 151 for their 2001 tax year for a child of Paul W.

A noncustodial parent may be entitled to a dependency exemption deduction under section 151 if the noncustodial parent attaches to his or her tax return 3The amount stated in the notice of deficiency for taxable year 2002 was based on respondent’s determination that petitioner’s correct filing status was married filing separately.

Deduction for Dependency Exemption Section 151 allows as a deduction an exemption for each dependent of the taxpayer.

The general rule under section 151 is that the dependency exemption deduction is - 5 - allowable to the taxpayer providing more than one-half of the total support provided to the dependent during any given year.

it with respect to each "qualifying child" of the taxpayer . The term "qualifying child" is defined in section 24(c) . As relevant to these facts, a qualifying child means an individual with respect to whom the taxpayer is allowed a deduction under section 151 . Sec . 24(c) (1) (A) . We have already held that petitioner is not entitled to the dependency exemption deduction under section 151 for BMB . Accordingly, BMB is not considered a "qualifying child" within the meaning of section 24(c) . It

the noncustodial parent's return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple support agreement between the parties as provided in section 152(c) ; or (3) pursuant to section 152(e)(4), there is a qualified pre- 1985 instrument providing that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, provided that certain other requisites, not pertinent here, are met .

A noncustodial parent may be entitled to a dependency exemption deduction under section 151 if the noncustodial parent attaches to his or her tax return a Form 8332 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 .

Child Tax Credits Section 24(a) provides that a taxpayer may claim a credit for “each qualifying child”.

The remaining issue for decision is whether petitioners are entitled under section 151 and related sections to the dependency exemption deduction for another child and the child care credit for that child claimed on their 2002 return.

Deduction for Dependency Exempdion Section 151 allows as a deduc ion an exemption for each dependent of the taxpayer.

A "qualifying child" means an individual with respect to whom the taxpayer is allowed a deduction under section 151, who has not attained the age of 17 as of the close of the taxable year and who bears a relationship to the taxpayer as prescribed by section 32(c)(3)(B) .

ear and (2) maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode of any person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for such person under section 151. Sec. 2(b)(1)(A)(ii). As noted earlier, petitioner was not legally 3Louisiana, petitioner’s State of residence, does not recognize the doctrine of common-law marriage. La. Civ. Code Ann. art. 87 (1999); Liberty Mut. Ins. Co. v. Caesar, 34

Therefore, petitioner is not entitled to a section 151 deduction for a dependency exemption for 2003 .

As pertinent here, for purposes of section 24, the term "qualifying child" means a taxpayer's daughter for whom the taxpayer is entitled under section 151 to a dependency exemption deduction and who has not attained the age of 17 as of the close of the taxable year.

Respondent claims that petitioner’s claimed dependents do not meet the definitional requirements of a dependent under section 151 and 152 or the prerequisites to be considered a “qualifying child” under section 24.9 Specifically, respondent states that petitioner is not related to KGT or JTW under any of the relationships described in section 152, that KGT and JTW did not live with petitioner during the year in issue, and that petitioner has not established that h

In particular, section 151(c)(1) provides an exemption for each of a taxpayer’s dependents as defined in section 152.

es that are not effectively connected with a trade or business within the United States. The allowable deductions are: (1) Casualty and theft losses under section 165, (2) charitable contributions under section 170, and (3) personal exemptions under section 151. Medical and dental expenses incurred by a nonresident alien are not included as an exception to the general rule. That is why, therefore, Schedule A for Form 1040NR does not provide for deduction of medical and dental expenses. The job e

The issues are whether petitioner is entitled to a section 151 dependency exemption deduction for two children and a section 24 child tax credit for one child.

The sole issue for decision is whether petitioners are entitled to the section 151 dependency exemption for one child for the taxable year 2002.

After concessions at trial, noted hereafter, the issues for decision are: (1) Whether petitioners are entitled to dependency exemption deductions under section 151 for the years 1999 and 2000; (2) whether petitioners are entitled to itemized deductions of $11,650 and $13,405 under section 170 for charitable contributions for the years 1999 and 2000, respectively; (3) whether petitioners are entitled to trade or business expense deductions of $14,900 and $15,198 for the years 1999 and 2000, respe

taxpayer has a qualifying child. If one of the qualifications is not met, the claimed child tax credit must be disallowed. The first element of the three-pronged test requires that a taxpayer must have been allowed a deduction for that child under section 151. Sec. 24(c)(1)(A). As stated supra, the Court has sustained respondent’s determination that petitioner is not entitled to dependency exemption deductions for the children. Thus, petitioner fails the first prong of the test of section 24. T

The issue is whether petitioners are entitled to a section 151 dependency exemption deduction and a section 24 child tax credit for petitioner’s minor child.

principal place of abode is in the United States; (2) the individual, or his spouse, has attained the age of 25 but not the age of 65 at the close of the taxable year; and (3) the individual is not a dependent for whom a deduction is allowed under section 151. Sec. 32(c)(1)(A). Although petitioner satisfies the eligibility requirements under section 32(c)(1)(A), the phaseout limitation prevents the receipt of any earned income credit. The earned income credit for an individual without any quali

s her home a household that for more than one-half of the taxable year constitutes the principal place of abode of a person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for that dependent under section 151. The Court has sustained respondent’s determination disallowing the claimed dependency exemption deductions, and, as a result, petitioner is not entitled to head-of-household filing status for 2002. Further, the record shows that CME and C

Section 151 allows deductions for exemptions for dependents of the taxpayer. See sec. 151(c). Section 152(a) defines the term “dependent”, in pertinent part, to include a son or daughter of the taxpayer over half of whose support for the calendar year was received from the taxpayer. “[S]upport” includes “food, shelter, clothing, medical and dental

ld tax credit with respect to each “qualifying child” of the taxpayer. The term “qualifying child” is defined in section 24(c). As relevant here, a “qualifying child” means an individual with respect to whom the taxpayer is allowed a deduction under section 151. Sec. 24(c)(1)(A). We have already held that petitioner husband is not entitled to a deduction under section 151 for a dependency exemption for BMC. Accordingly, BMC is not considered a “qualifying child” within the meaning of section 24(

Under section 7703(b)(3), a taxpayer who maintains as a home a household that constitutes the principal place of abode for more than one-half of the year of a child for whom the taxpayer is entitled to a deduction under section 151 is deemed to be “not married” if, during the last 6 months of the year at issue, the other spouse did not reside with the taxpayer.

Support Test in Case of Child of Divorced Parents, Etc.-- (1) Custodial parent gets exemption.--Except as otherwise provided in this subsection, if-- (A) a child (as defined in section 151(c)(3)) receives over half of his support during the calendar year from his parents-- (i) who are divorced or legally separated under a decree of divorce or separate maintenance, (ii) who are separated under a written separation agreement, or (iii) who live apart at all times during the

The issue is whether petitioners are entitled to claim dependency exemption deductions under section 151 for three children of petitioner, Michael T.

After a concession by respondent, the issue is whether petitioner is entitled to section 151 dependency exemption deductions for two of his minor children.

tion here) but satisfies the following conditions: (1) The taxpayer’s principal place of abode was in the United States for more than one-half of the taxable year; (2) the taxpayer had attained age 25 and not attained age 65 on or before the close of the taxable year; and (3) the taxpayer was not a dependent for whom a deduction is allowable under section 151 to another taxpayer for the taxable year at issue.

nner as in the case of an individual except that-- (1) the items described in section 702(a) shall be separately stated, and (2) the following deductions shall not be allowed to the partnership: (A) the deductions for personal exemptions provided in section 151, (B) the deduction for taxes provided in section 164(a) with respect to taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States, (continued...) - 11 - income.4 A partnership itself pay

Section 24(c)(1) defines a qualifying child as any individual if: (A) the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year, .

section 151(a), a child tax credit generally is allowed to a taxpayer for each qualifying child of the taxpayer. Sec. 24(a). Among other requirements, a qualifying child is an individual for whom the taxpayer is allowed a dependency exemption under section 151. Sec. 24(c)(1)(A). Petitioner admitted that he was the noncustodial parent during the taxable year in issue. Because petitioner did not obtain and attach to his 2001 Federal income tax return a Form 8332 or a similar declaration signed by

he principal place of abode, as a member of such household, of either an unmarried daughter of the taxpayer or any other person who is a dependent of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2-2(b)(3)(ii), (c)(1), Income Tax Regs. A taxpayer shall be considered as maintaining a household only if he or she pays more than one-half of the cost thereof for the taxable year. Sec. 1.2-2(d), Income Tax Regs.

ode, as a member of such household, of either an unmarried descendant of a son or daughter of the taxpayer, or any other person who is a dependent of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2- - 6 - 2(b)(3)(ii), (c)(1), Income Tax Regs. A taxpayer shall be considered as maintaining a household only if he or she pays more than one-half of the cost thereof for the taxable year. Sec. 1.2-2(d), Income Tax

as his home a household that for more than one-half of the taxable year constitutes the principal place of abode of a person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for that dependent under section 151. The Court has sustained respondent’s determination disallowing the claimed dependency exemption deductions, and, as a result, petitioner is not entitled to head-of-household filing status for 2002. Thus, respondent’s determination that p

Child Tax Credit Section 24(a) provides that a taxpayer may claim a credit for “each qualifying child”.

as her home a household that for more than one-half of the taxable year constitutes the principal place of abode of a person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for that dependent under section 151. Respondent determined that petitioner is not entitled to section 151 dependency exemption deductions for Contrille and Brandon in 1997. The Court has sustained respondent's determination regarding the section 151 deductions. That holding

Section 24(c)(1)(A) defines the term “qualifying child” to mean any individual if the taxpayer is allowed a deduction under section 151 with respect to that individual for the taxable year, the individual has not reached the age of 17 at the close of the calendar year in which the taxpayer’s taxable year begins, and the individual bears a relationship to the taxpayer specified in section 32(c)(3)(B).

years before the Court, nor does respondent deny petitioners' entitlement to income averaging. 6 In the carryback to 1992 and 1993, the NOLs for 1995 and 1996 were, respectively, $116,767 and $58,910, as sec. 172(d)(3) provides that no deduction for sec. 151 personal exemptions shall be allowed in the determination of a NOL. The reductions, therefore, of $5,000 and $5,100, respectively, for 1995 and 1996 from the negative income amounts reported on the 1995 and 1996 returns represent the elimina

nd (2) maintains as his home a household which constitutes the principal place of abode for more than one-half of the taxable year of a person who is a dependent of the taxpayer, if the taxpayer is entitled to a - 6 - deduction for the person under section 151. Sec. 2(b)(1)(A)(ii). As noted earlier, respondent conceded petitioner’s entitlement to the child tax credit under section 24. That concession satisfied the second prong listed in section 2(b)(1)(A)(ii), that the child was petitioner's dep

In the present case, the only relevant test is whether the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year.

The issues are (1) whether petitioners are entitled to claim dependency exemption deductions for petitioner Jeffrey Scott Robb’s (hereinafter petitioner) children from a former marriage under section 151, and (2) whether petitioners are entitled to claim child tax credits for two of the children under section 24.

lso, during the year, petitioner contributed 2(...continued) exemption deduction for the two children entitles petitioner to the child tax credit under sec. 24. Under sec. 24(c)(1), a qualifying child includes any individual who is a dependent under sec. 151, has not attained the age of 17, and bears a relationship to the taxpayer, which includes a stepchild. Sec. 24(c)(1)(A), (B), and (C). - 4 - money to his wife for payment of her house rent, which petitioner contends constituted his providing

* * * * * * * (c) Standard Deduction.--For purposes of this subtitle-- * * * * * * * (5) Limitation on basic standard deduction in the case of certain dependents.--In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of-

o the noncustodial parent's return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple-support agreement between the parties as provided in section 152(c); or (3) pursuant to section 152(e)(4), there is a qualified pre-1985 instrument providing that the noncustodial parent shall be entitled to any deduction allowable under section 151 for the child, provided that certain other requisites, not pertinent here, are met.

In the present case, the only relevant test is whether the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year.

The issues for decision are: (1) Whether petitioners are entitled to dependency exemption deductions under section 151 for the two children of petitioner Jackie L.

The issues for decision are: (1) Whether petitioner is entitled to a dependency exemption deduction under section 151; (2) whether petitioner is entitled to head-of-household filing status under section 2(b); (3) whether petitioner is entitled to the earned income credit under section 32(a); and (4) whether petitioner is entitled to the child care credit under section 21.

ered a head of a household if, and only if, such individual is not married at the close of his taxable year”. Sec. 2(b)(1). A “taxpayer shall be considered as 2 Respondent concedes that petitioner is entitled to dependency exemption deductions under sec. 151 with respect to his two daughters. The parties agree that with respect to Schedule C, Profit or Loss From Business, petitioner had $13,949.05 of taxable income, is liable for $1,971 of self- employment tax, and is entitled to a deduction of

of either,” “a stepson or stepdaughter of the taxpayer, or” “an eligible foster child of the taxpayer.” Sec. 2 Petitioner conceded that he is liable for unreported income of $7,427. 3 Petitioner did not claim the child as a dependent for purposes of sec. 151. - 3 - 32(c)(3)(B)(i). In pertinent part, section 32(c)(3)(B)(iii)(I) provides that an “eligible foster child” is an individual who “is placed with the taxpayer by an authorized placement agency”. Additionally, married persons must file a jo

ome a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 151(c)(3)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e)), - 4 - (2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and (3) during the last 6 months of the taxable

151(a), a credit generally is allowed to a taxpayer for each qualifying child of - 4 - the taxpayer. Sec. 24(a). Among other requirements, a qualifying child is an individual for whom the taxpayer is allowed a dependency exemption deduction under section 151. Sec. 24(c)(1)(A). Petitioners admit that petitioner was the noncustodial parent during the year in issue. Because petitioners did not attach to their return a written declaration signed by Ms. Martinez, petitioners are not entitled to the

ld but satisfies the following conditions: (1) Such individual's principal place of abode was in the United States for more than one-half of the taxable year; (2) the individual had attained age 25 and not attained age 65 on or before the close of the taxable year; and (3) such individual was not a dependent for whom a deduction is allowable under section 151 to another taxpayer for the taxable year at issue.

ten declaration entitling them to the dependency exemption deduction. In the statutory notice of deficiency, respondent disallowed the deduction and credit claimed for Jonathan. A deduction generally is allowed for each dependent of a taxpayer under section 151. Sec. 151(a), (c)(1). As a general rule, a child of a taxpayer is a dependent of the taxpayer only if the taxpayer provides over half of the child’s support for the taxable year. Sec. 152(a). A special rule applies to taxpayer- parents wh

be unmarried at the end of the taxable year, (b) not be a surviving spouse, and (c) maintain as the taxpayer’s home a household that constitutes the principal place of abode of a dependent for whom the taxpayer is entitled to claim a deduction under section 151. Sec. 2(b)(1)(A)(ii). As we have already decided that petitioner is not entitled to claim the children as - 6 - his dependents, we sustain respondent’s determination with respect to this issue. Reviewed and adopted as the report of the Sm

The term “qualifying child” is defined, among other things, as any individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year”.

amounts allowed by respondent for 1993, 1994, and 1995; (4) whether petitioner is entitled to a trade or business loss deduction under section 165 for 1996; (5) whether petitioner is entitled to a dependency exemption deduction for her sister under section 151 for 1993 and 1994; (6) whether petitioner is entitled to a child care credit under section 21 for 1995; and (7) whether petitioner is liable for the accuracy-related penalty under section 6662(a) for 1993 through 1996, inclusive.4 Some of

Section 55(b)(1)(A)(i) provides that the tentative minimum tax is 26 percent of so much of the alternative minimum taxable income (AMTI) that does not exceed $175,000 as exceeds the exemption amount of $45,000.

The sole issue for decision is which petitioner is entitled to deductions for dependency exemptions under section 151 for the 2 years in question with respect to four children of their former marriage.

o the noncustodial parent’s return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple support agreement between the parties as provided in section 152(c); or (3) pursuant to section 152(e)(4), there is a qualified pre-1985 instrument providing that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child.

The sole issue for decision is which petitioner is entitled to deductions for dependency exemptions under section 151 for the 2 years in question with respect to four children of their former marriage.

Also, no deduction for the personal exemption under section 151 is allowed.

or Robert. In the statutory notice of deficiency, respondent changed petitioner’s filing status to single and disallowed the dependency exemption deduction and child tax credit. A deduction generally is allowed for each dependent of a taxpayer under section 151. Sec. 151(a), (c)(1). As a general rule, a child of a taxpayer is a dependent of the taxpayer only if the taxpayer provides over half of the child’s support for the taxable year. Sec. 152(a). A special rule applies to taxpayer- parents wh

h the modifications specified in subsection (d).” In the case of individuals such as petitioners, the list of modifications in subsection (d) includes that “No net operating loss deduction shall be allowed”, that “No deduction shall be allowed under section 151 (relating to personal exemptions)”, and that “the deductions allowable by this chapter which are not attributable to a taxpayer’s trade or business shall be allowed only to the extent of the amount of the gross income not derived from suc

married at the close of the taxable year and maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode of an individual who qualifies as the taxpayer’s dependent within the meaning of section 151. Sec. 2(b)(1)(A)(ii). An individual who is legally separated from his spouse under a decree of divorce or separate maintenance shall not be considered married. Sec. 2(b)(2)(B). Respondent concedes that if Mr. Maher is entitled to one exemp

ptions not applicable here, a $400 credit is allowed to a taxpayer for each qualifying child of the taxpayer. Sec. 24(a). Among other requirements, a qualifying child is one for whom the taxpayer is entitled to a dependency exemption deduction under section 151. Sec. 24(c)(1)(A). Because petitioner is not entitled to the dependency exemption deductions for his children, he also is not entitled to the child tax credits for them. Reviewed and adopted as the report of the Small Tax Case Division. T

is entitled to head of household filing status only if the taxpayer maintains as his household the principal place of abode, for more than half the year, of at least one individual who entitles the taxpayer to a dependency exemption deduction under section 151. Sec. 2(b)(1). Because petitioner did not establish that he furnished over half the cost of maintaining the household, and because neither Brianna nor Cody entitles petitioner to a dependency exemption deduction for 1998, petitioner is not

e a household which constitutes for more than one-half of the taxable year the principal place of abode of a dependent of the taxpayer (if not a child or grandchild of the taxpayer), if the taxpayer is entitled to a deduction for the dependent under section 151. Sec. 2(b)(1)(A). A taxpayer shall be considered as not married if he is legally separated from his spouse under a decree of divorce or of separate maintenance, or if at any time during the taxable year his spouse is a nonresident alien.

Also, no deduction for personal exemptions under section 151 is allowed.

- 2 - The issues for decision are: (1) Whether petitioner is entitled to a claimed dependency exemption deduction under section 151; (2) whether petitioner is entitled to head-of- household filing status under section 2(b); (3) whether petitioner is entitled to the earned income credit under section 32(a); and (4) whether petitioner is entitled to the child care credit under section 21.

al who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-- (1) the standard deduction, and (2) the deduction for personal exemptions provided in section 151. 8 Part VI includes five sections, numbered and titled as follows: SEC. 55. Alternative Minimum Tax Imposed; SEC. 56. Adjustments in Computing Alternative Minimum Taxable Income; SEC. 57. Items of Tax Preference; SEC. 58. Denial of Certai

The issues for decision are: (1) Whether petitioner is entitled to a dependency exemption deduction under section 151 for one of his twin children; (2) whether petitioner is entitled to head-of-household filing status under section 2(b); and (3) whether petitioner is entitled to the earned income credit under section 32(a).

ode, as a member of such household, of either an unmarried descendant of a son or daughter of the taxpayer, or any other person who is a dependent of the taxpayer if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Sec. 2(b)(1)(A); sec. 1.2-2(b)(ii), (c)(1), Income Tax Regs. A taxpayer shall be considered as maintaining a household only if she pays more than one-half of the cost thereof for the taxable year. Sec. 1.2-2(d), Income Tax Regs. Since pet

If petitioner provided over half the cost of maintaining as her home a household that for more than one-half of the year was the principal place of abode for her daughter or a grandchild, or for any other person who qualifies as her dependent under section 151, she meets the head of household definition in section 2(b)(1)(A).

Petitioner’s marital home constituted a household that was the principal place of abode for at least one-half of the year for all three of his children, for whom he is entitled to dependency exemption deductions under section 151, as discussed above.

oncustodial parent's return for the taxable year; (2) pursuant to section 152(e)(3), - 6 - there is a multiple-support agreement between the parties as provided in section 152(c); or (3) pursuant to section 152(e)(4), there is a qualified pre-1985 instrument providing that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, provided that certain other requisites, not pertinent here, are met.

the individual’s principal place of abode is in the United States for more than one-half of the taxable year, the individual has attained age 25 but not age 65, and the individual is not a dependent of another for whom a deduction is allowable under section 151. Sec. 32(c)(1)(A)(ii). An eligible individual without a qualifying child may be eligible for an EIC if the individual earned income or modified adjusted gross income does not exceed the completed phaseout amount, which was $10,200 for the

married at the close of the taxable year and maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode of an individual who qualifies as the taxpayer's dependent within the meaning of section 151. Sec. 2(b)(1) (A)(ii). Petitioner was not entitled to a dependency exemption for Calesa for 1997. Accordingly, petitioner did not qualify as a head of household for 1997.4 Earned Income Credit Section 32(a)(1) allows an eligible individua

al who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-- (1) the standard deduction, and (2) the deduction for personal exemptions provided in section 151. 8 Part VI includes five sections, numbered and titled as follows: SEC. 55. Alternative Minimum Tax Imposed; SEC. 56. Adjustments in Computing Alternative Minimum Taxable Income; SEC. 57. Items of Tax Preference; SEC. 58. Denial of Certai

A qualifying child is defined, inter alia, as any individual if “the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year”.

s for more than one-half of such taxable year, the individual is at least 25 years of age but has not reached 65 years of age before the close of the taxable year, and the individual is not a dependent for whom a deduction is allowable - 16 - under section 151 to another taxpayer in the same year.3 A qualifying child must have the same principal place of abode as the taxpayer for more than one-half of the taxable year.

The sole issue is whether petitioner, as a noncustodial parent, is entitled to - 2 - dependency exemption deductions for his three children under section 151.1 Background The parties have stipulated many of the facts, which we incorporate herein by this reference.

al who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term "taxable income" means adjusted gross income, minus-- (1) the standard deduction, and (2) the deduction for personal exemptions provided in section 151. 8 Part VI includes five sections, numbered and titled as follows: SEC. $5. Alternative Minimum Tax Imposed; SEC. 56. Adjustments in Computing Alternative Minimum Taxable Income; SEC. 57. Items of Tax Preference; SEC. 58. Denial of Certai

or more than one-half of such taxable year the principal place of abode, as a member of such household, of–- * * * * * ** (ii) any * * * dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151 * * * (B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under

titled to head of household filing status. 3. Child Tax Credit Respondent determined that petitioner was unable to claim the child tax credit on his 1998 return because he was unable to substantiate that Amanda was a “qualifying child” as defined in section 151. In the taxable year 1998, for the first time, taxpayers with one or more qualifying children were able to claim a tax credit of $400 for each qualifying child. Sec. 24(a). Section 24(c)(1) defines a “qualifying child” as any individual i

Also, no deduction for personal exemptions under section 151 is allowed.

principal place of abode, as a member of such household, of either (1) a son or a daughter or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a dependency exemption for the taxable year for such person under section 151. See sec. 2(b). The cost of maintaining a household is the sum of the expenses incurred for the mutual benefit of the occupants of the household by reason of its operation as the principal place of abode of such occupants for the taxable y

lly employed. Sec. 21(a) and (b). Section 21(b) defines, in pertinent part, a qualifying individual as a dependent of the taxpayer who is under the age of 13 and with respect to whom the taxpayer is entitled to a dependency exemption deduction under section 151. We have held that petitioner is not entitled to dependency exemption deductions for his son and daughter in 1997 and for his son in 1998. We sustain respondent’s determination and hold that petitioner cannot claim a credit for child and

Dependency Exemption Deduction for Aaron Section 151 allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152.

principal place of abode, as a member of such household, of either (1) a son or a daughter or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a dependency exemption for the taxable year for such person under section 151. See sec. 2(b). The cost of maintaining a household is the sum of the expenses incurred for the mutual benefit of the occupants of the household by reason of its operation as the principal place of abode of such occupants for the taxable y

principal place of abode, as a member of such household, of either (1) a son or a daughter or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a dependency exemption for the taxable year for such person under section 151. See sec. 2(b). The cost of maintaining a household is the sum of the expenses incurred for the mutual benefit of the occupants of the household by reason of its operation as the principal place of abode of such occupants for the taxable y

Accordingly, respondent’s determination that none of petitioner’s three sons is his dependent for section 151 purposes for the taxable years is sustained.

Before 1990, section 32 generally defined an eligible individual as one who was (1) married and was entitled to a dependency exemption under section 151 for a child, (2) a surviving spouse, or (3) a head of household.

Accordingly, respondent’s determination that petitioner’s sons are not his dependents for section 151 purposes is 3See Lutter v.

qualifying child for the taxable year, if the individual's principal place of abode is the United States for more than one- half of the taxable year, the individual is at least 25 years of age but has not reached the age of 65 years before the close of the taxable year, and the individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer.

ion 152(e)(2)); or (2) a multiple support agreement pursuant to section 152(c) determines support (section 152(e)(3)); or (3)(a) a qualified pre-1985 instrument provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and - 6 - (b) the noncustodial parent provides at least $600 for the support of such child during the calendar year (section 152(e)(4)).

married at the close of the taxable year and maintains as his home a household that constitutes for more than one-half of the taxable year the principal place of abode of an individual who qualifies as the taxpayer’s dependent within the meaning of section 151. See sec. 2(b)(1)(A)(ii). However, a taxpayer is not considered to be a head of household by reason of an individual who would not be a dependent for the taxable year but for section 152(a)(9) (i.e., an individual not related by blood or

qualifying child for the taxable year, if the individual's principal place of abode is the United States for more than one- half of the taxable year, the individual is at least 25 years of age but has not reached the age of 65 years before the close of the taxable year, and the individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer.

y exemptions for both Sean and Liane for tax year 1995 and future years. Petitioner's entitlement to section 32 earned income credit for 1995 and 1996, however, is not conditioned on petitioner's entitlement to dependency exemption deductions under section 151. The statutory language that previously linked those issues was removed by the Omnibus Budget Reconciliation Act of 1990, Pub. L. 101-508, sec. 11111, 104 Stat. 1388, 1388-408, effective for taxable years beginning after December 31, 1990.

Also, no deduction for personal exemptions under section 151 is allowed.

ed as an unmarried taxpayer who maintains as his home a household which constitutes for more than one half of the taxable year the principal place of abode of an individual for whom the taxpayer is entitled to a dependency exemption deduction under section 151. See sec. 2(b)(1)(A)(ii). A taxpayer is considered as maintaining a household only if he furnishes over half of the cost of maintaining the household during the taxable year. See sec. 2(b)(1). Based on the record, we find that petitioner f

determines support, section 152(e)(3); or (3)(a) a qualified pre-1985 instrument provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and (b) the noncustodial parent provides at least $600 for the support of such child during the calendar year, section 152(e)(4).

ts but claims that she is entitled to personal exemption deductions for Syme for 1983 and 1984 and for Zachary for 1988 through 1990. B. Applicable Law In computing taxable income, an individual is allowed a deduction for the exemptions specified in section 151. Those exemptions include an exemption for the individual herself and, with limitations, an additional exemption for each dependent. Sec. 151(b) and (c).3 The term “dependent” is defined in section 152(a)(1) to include a son or daughter o

rs failed to do on their return document (and rejected the opportunity that we afforded them to rectify their omission), as meaning “adjusted gross income, minus-- (1) the standard deduction, and (2) the deduction for personal exemptions provided in section 151.” The standard deduction for 1992 is defined by section 63(c) as $5,000 in the case of a joint return, and the personal exemption amount for 1992 is $4,600 for two individuals.

Section 151 allows a taxpayer to claim an exemption for each dependent. Section 152 defines a dependent as: any of the following individuals 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): * *

ualifying child for the taxable year, if the individual's principal place of abode is in the United States for more than one-half of the taxable year, the individual is at least 25 years of age but has not reached the age of 65 years before the close of the taxable year, and the individual is not a dependent for whom a deduction is allowable under section 151 to another taxpayer.

married at the close of the taxable year and maintains as his home a household that constitutes for more than one-half of the taxable year, the principal place of abode of an individual who qualifies as the taxpayer's dependent within the meaning of section 151. Sec. 2(b)(1)(A)(ii). However, a taxpayer is not considered to be a head of household by reason of an individual who would not be a - 11 - dependent for the taxable year but for section 152(a)(9). Sec. 2(b)(3)(B)(i). We have previously he

(1937). In the 1986 Detariffing Order, the FCC concluded that B & C services performed for a non-member long-distance company were not a "communication service", but were instead a 3 There is no explanation for the use of the term "communication services" rather than "call-completion services" in sec. 501(c)(12)(B). 8 "financial a

hin the meaning of section 2(b). Petitioner neither owned nor paid rent for the house where Windi or Mr. Gorges resided during the taxable years in question. Moreover, Mr. Gorges is not a person who comes within the provisions of section 2(b)(1) and section 151. Accordingly, we sustain respondent on this issue. 4. Accuracy-Related Penalty Under Section 6662(a) Respondent determined that petitioner was liable for the accuracy-related penalty under section 6662(a) for the taxable years 1994 and 19

151 (1994).] Included in the Fee’s jurisdiction is “telephone exchange service”, defined as service within a telephone exchange, or within a connected system of telephone exchanges within the same exchange area operated to furnish to subscribers intercommunicating service of the character ordinarily furnished by a single exchange * * * [47 U.S

described in paragraph (1) shall be treated as having received over half his support during a calendar year from the noncustodial parent if-- (i) a qualified pre-1985 instrument between the parents applicable to the taxable year beginning in such calendar year provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and (ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year.

The issues for decision are: (1) Whether petitioner is entitled to five dependency exemptions under section 151 for the years at issue; and (2) whether petitioner is liable for an addition to tax for failure to file a timely return for 1989 under section 6651.

- 2 - The sole issue for decision is whether petitioners are entitled to deductions for dependency exemptions under section 151 for their 1992 tax year for the two children of William C.

Petitioners are entitled to one deduction each for personal exemptions under section 151, subject, however, to a possible “phaseout" under section 151(d)(3).

A qualifying individual includes a dependent of the taxpayer who is under the age - 8 - of 13 and for whom the taxpayer may claim an exemption under section 151 (c) , or a dependent or spouse of the taxpayer who is mentally or physically incapable of caring for himself or herself.

Petitioners are entitled to one deduction each for personal exemptions under section 151, subject, however, to a possible “phaseout" under section 151(d)(3).

the petition was filed in this case. Petitioner and his former wife were married for 30 years and six children were born of their marriage. Three of their six children were dependents of petitioner and his former wife during the years in issue under section 151. Petitioner and his former wife lived together in the family residence until January 5, 1991, when due to marital difficulties, petitioner moved from the 2 Petitioner conceded the rental income and expense adjustments for 1990. Respondent

In such a situation, a child can be treated as receiving over half of his support from the noncustodial parent if a qualified pre-1985 instrument between the parents provides that the noncustodial parent shall be entitled to any deduction allowed under section 151, and the noncustodial parent provides at least $600 of support for such child during such calendar year.