§152 — Dependent defined

1.152- 4(d)(1), Income Tax Regs. Once a child is considered emancipated under State law, section 152(e)(1) is inapplicable and the general provision ofsection 152(a) controls.

1.152-4(e)(5), Income Tax Regs. As petitioner's consent order was entered into after July 2, 2008, this rule is inapplicable.

Dependency Exemption Deduction In general a taxpayermay claim a dependency exemption deduction "for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec. 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.

Petitioners argue that unlike the taxpayers in those cases, Mr. Allred was current on his child support payments and should be allowed the exemption. In Miller, we deniedthe dependency exemption because the taxpayer did not satisfy the signature requirement ofsection 152(e)(2).

Petitioner has not introduced any evidence to establish that no other taxpayer contributed over one-halfofN.H.'s support or that the other requirements - 10 - ofsection 152(d)(3), such as the requisite written declaration, have been satisfied. Therefore, this section does not apply.

Chamberlain is distinguishable from this case. We are not dealing with the problems caused by the destruction ofimportant records, but instead the problem ofwhether an existing record complies with the manner-and-form requirements of section 152(e)(2).

152(e) (2); sec. 1.152-4T(a), Q&A-1, -3, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug.-31, 1984). A. Whether M.L. Is a Dependent of Petitioner Petitioner asserts that M.L. is his qualifying child because she resided with him for more than one-half of 2007.8 Respondent contends that M.L. is not petitioner's qualifying child because M.L. resided with Ms. Janvier for the longer period in 2007. Respondent also maintains that the exception in section 152(e) does not apply because Ms.

152(e)(3), dealing with pre-1985 instruments, is inapplicable here .

152(e)(3), dealing with pre-1985 instruments, is inapplicable here .

To make section 152(e)(2) work as intended, that control must be preserved by insisting on adherence to the requirements of section 152(e)(2) * * * The law is clear that petitioners are entitled to the child dependency exemption for JW in 2002 only if they have complied with the provisions of section 152(e)(2). Petitioners have failed in this regard. It follows, therefore, that the exception set forth in section 152(e)(2) does not apply and that the general rule of section 152(e)(1) does apply.

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

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

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

However, neither resided with petitioner at any time during the year, and thus neither was a "qualifying child." It is unclear whether Tiffany was a "child" during 2011; she was 20 years old, and petitioner did not provide any information as to whether she was a student.

We need not decide the amounts ofthe payments petitioner received because we find that she did not complete the actual repairs and consequently is not entitled to the claimed casualty loss deduction.

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

Because we conclude that he has not done so in this case, we need not decide the child support dispute presented to us by * * * [the custodial parent].

Accordingly, we need not decide whether the general rule of sec .

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 .

Petitioner has not alleged that -section 7491(a)- applies ; however,--the Court'need not decide whether,t:he burden shifted to respondent since the Court's analysis-is based on the record before it and not on who bears the.burdenwof proof .

Petitioner has not alleged that section 7491(a) applies ; however, the Court need not decide whether the burden shifted to respondent pursuant to section 7491(a) since the Court's analysis is based on the record before it and 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, the Court need not decide whether current sec.

- 25 - [*25] confined to the year that is the subject ofthe notice that gave rise to that petition.42 The Court may consider the tax for other years but only to the extent necessary to redetermine the amount ofthe deficiency petitioned.43 Therefore, the Court is vested with thejurisdiction to consider Mr.

Pursuant to section 152(e), when certain criteria are met, a child may be treated as a qualifying child of the noncustodial parent (here, petitioner) rather than of the custodial parent (petitioner’s former spouse).

Pursuant to section 152(e), a child will be treated as a qualifying child ofthe noncustodial parent rather than ofthe custodial parent when the following - 15 - [*15] requirements are met: (1) the custodial parent signs a written declaration, in the manner and form prescribed by regulations, stating that she will not cla

Pursuant to section 152(e), a child will be treated as a qualifying child ofthe noncustodial parent rather than ofthe custodial parent when the following - 15 - [*15] requirements are met: (1) the custodial parent signs a written declaration, in the manner and form prescribed by regulations, stating that she will not cla

On these issues we hold for the IRS.

Pursuant to section 152(e), a child will be treated as a qualifying child ofthe noncustodial parent only if, among other requirements, "the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependen

Presumably she never released her - 9 - claim to exemption pursuant to section 152(e)(2), as petitioners never attached to their return any Form 8332 or similar written statement.

Conclusion Therefore, we hold in favor ofthe Commissioner with regard to the tax deficiency and the disallowance ofthe dependency exemption deduction for H.A.W., the EITC, the additional CTC, and head ofhousehold filing status.

Pursuant to section 152(e), when certain criteria are met, a child may be treated as a qualifying child ofthe noncustodial parent (here, petitioner) rather than ofthe custodial parent (Ms.

Pursuant to section 152(e), a child will be treated as a qualifying child ofthe noncustodial parent rather than ofthe custodial parent when certain criteria are - 6 - met.

- 8 - Therefore, pursuant to section 152(c)(4)(B)(ii) petitioner is not entitledto the dependency exemption deductions for 2010.

Pursuant to section 152(e)(4)(A) and (B), the term "custodial parent" means the parent having custody for the greater portion of the calendar year, and the term "noncustodial parent" means the parent who is not the custodial parent.

Accordingly, we hold that 7 In the case ofdivorced parents, and only under certain limited circumstances, a noncustodial parent may be permitted to claim a child as a "qualifying child" even though the residency test has not been satisfied, ifthe custodial parent signs a written release ofthe claim to the dependency ex

Therefore, we hold that Sharon Rodgers was a qualifying relative for purposes ofsection 152(d)(2)(H).

Pursuant to section 152(e), a child may be treated as a qualifying child ofthe noncustodial parent rather than ofthe custodial parent when certain criteria are met.

Petitioner did not attach to his 2009 tax return a Form 8332, the form prescribed for the custodial spouse to release his or her claim to the exemptionpursuant to section 152(e)(2)(A).

Petitioner may qualify for dependency exemption deductions for the children ifhe can show that his children were qualifying relatives pursuant to section 152(a)(2).

Accordinglyi we hold -that petitioner is entitled to the child tax credit for M.D.

ccordingly, we hold that petitioner is entitled to dependency exemption deductions for her 'granddaughter and great- granddaughter for 2007.

Therefore, we hold t]lat.

Accordingly, we hold that petitioner is not entitled to the dependency exemption deduction for B.D.W.

Dependency Exemption Deduction Section 151(c) allows taxpayers to deduct an exemption for each individual who .qualifies as a dependent as defined in section 152 Section .152 provides severaldefinitions for a dependent, including section 152(e), which specifies how to determine the dependent status of children of divorced parents .

"exemption amount for each individual who is-a dependent.(as defined in section 152) of the taxpayer for the taxable year." Section 152(a) defines dependent as a "qualifying, child" or a "qualifying relative".3 Respondent agrees that petitioner's daughter meets the definition of a qualifying child pursuant to section 152(c) (1).

Section 152 provides that a dependent must be either a qualifying child or a qualifying relative .

Accordingly, we hold that petitioner is entitled to child tax credits for R .A.G .

Section 152 provides several definitions for "dependent", including that in section 152(e), whic h specifies how to determine the dependency status of children of divorced parents .

Accordingly, we hold that petitioner is not entitled to dependency exemption deductions for his nieces for 2007.

Therefore , petitioner is not entitled to the dependency exemption deductions pursuant to section 152 (c) (4) (b) (ii) Child Tax Credit With respect to the child'taxcredit for 2006, a taxpayer may claim a credit against Federal income tax of up to $1,000 for .each qualifying child of the taxpayer .

Therefore, we hold that Mr .

In conclusion, we hold that petitioner is not entitled to a dependency exemption deduction for eith r Ms .

Accordingly, we hold that petition rs are not entitled to a dependency .exemption deduction for B .B .

Petitioner's nephew R meets the requirement of section 152(c)(1)(B) because after his birth in September 2007 and for the remainder of 2007 he .resided with petitioner at her residence .' Therefore, we hold that 3 We do not understand respondent to be arguing that in order to meet the requirements of sec .

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) .

On the basis of the foregoing, we hold that petitioner is not entitled to a dependency exemption deduction for JKS for 2004 .

satisfies the qualifying relationship test pursuant to section 152(d)(2)(H) .

Accordingly, each of them satisfies the qualifying relationship test pursuant to section 152(d)(2)(H) .

We hold, therefore, on the basis of Mrs.

resided with petitioner for the greater portion of the year in issue, and that petitioner is, therefore, entitled to the dependency exemption ; deduction pursuant to section 152(e)(1) with respect to A .O .N .

Accordingly, the Court concludes that pursuant to section 152, petitioners are not entitled to claim a dependency exemption with respect to K .M .

Thus, the Court concludes that, pursuant to section 152(e), petitioner is not entitled to claim his child as a dependent for 2001.

Under these exceptions, the "noncustodial parent" is treated as providing over half of a child's support if : - 5 (1) Pursuant to section 152(e)(2), the custodial parent signs a written declaration that such custodial parent will not claim such child as a dependent, and the noncustodial parent attaches such written declaration to the noncustodial parent's return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple

Accordingly, we hold that for tax year 2003 petitioners are not entitled to dependency exemption deductions for the three children from Mr .

Therefore, assuming that petitioner and the mother together provided over one-half of the child’s support, the mother is entitled to the dependency exemption for the child pursuant to section 152(e)(1) as the custodial parent.

Under these exceptions, the "noncustodial parent" is treated as providing over half of a child's support if: (1) Pursuant to section 152(e)(2), the custodial parent signs a written declaration that the custodial parent will not claim the child as a dependent, and the noncustodial parent attaches the written declaration to the noncustodial parent's return for the taxable year; (2) pursuant to section 152(e)(3), there is a multiple-su

We hold that petitioner is not entitled to claim the exemptions in question because the statement does not state unconditionally that Ms.

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).

Pursuant to section 152(e)(2), temporary regulations have been promulgated providing that "The written declaration may be made on a form to be provided by the Service for this purpose.

Pursuant to section 152(e)(2), temporary regulations have been promulgated providing that "The written declaration may be made on a form to be provided by the Service for this purpose.

Accordingly, we hold that petitioner is entitled under sections 151(a) and 152(e) to claim Kaislyn and Naleah as dependents for 1999.

Likewise, Christopher does not qualify as a foster son pursuant to section 152(b)(2).

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.

Under these exceptions, the “noncustodial parent” is treated as providing over half of a child’s support if: (1) Pursuant to section 152(e)(2), the custodial parent signs a written declaration that such custodial parent will not claim such child as a dependent, and the noncustodial parent - 4 - attaches such written declaration to the noncustodial parent’s return for the taxable year; (2) pursuant to section 152(e)(3), there is a m

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.

For the reasons set forth above, petitioner’s father does not qualify as her dependent pursuant to section 152.

5 [*5] not provide more than one-half of his own support for 2014; and (E) they did not file joint returns for 2014.6 A “tie-breaker” rule under section 152(c)(4)(A) provides that if an individual “may be claimed as a qualifying child” by two or more taxpayers, such individual shall be treated as the qualifying child of the taxpayer who is the parent of the individual (or, if a parent does not so qualify, the taxpayer with the highest adjusted gross income for the taxable year). However, section

152(e)(2).¹° The written declaration must be an "unconditional release" ofthe custodial parent's claim to the child as a dependent. Sec. 1.152-4(e)(1)(i), Income Tax Regs. The written declaration requirement may be satisfied by attaching Form 8332 (or its successor) to the return. Id. subdiv. (ii). A written declaration not on a Form °An additional exception entitling the noncustodial parent to claim the dependency exemption exists in the case ofdivorce or separation decrees or written agreement

152(c)(4)(A). However, section 152(b)(1) provides that ifan individual is a dependent ofa taxpayer for any taxable year that individual shall be treated as having no dependents forthat year. Even though both petitioner and Mrs. Saenz claimed DS as a qualifying child on their respective 2011 tax returns, Mrs. Saenz was barred from doing so because she was a dependent ofpetitioner for that year. See sec. 152(b)(1). Since petitioner is the only individual who can claim DS as a qualifying child, the

Section 152(a) defines "dependent" to include "a qualifying child". Generally, a "qualifying child" must: (1) bear a specified relationship to the taxpayer; (2) have the same principal place ofabode as the taxpayer for more than one-halfofthe taxable year; (3) meet certain age requirements; (4) not have provided over one-halfofhis or her own support for the year in question; and (5) not have filed ajoint return (other than a claim for refund) with a spouse. Sec. 152(c)(1). Respondent concedes th

Dependency exemption deduction claims under section 152 An individual is allowed a deduction for exemption for “each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.” Sec.

Thus we are forced to consider the special rule set forth in section 152(c) (4) relating to two or more taxpayers claiming the same individual as a qualifying child.4 Except as provided in subparagraph (B), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is-- (i) a parent of the individual, or (ii) if cla

-4- Discussion Dependency Exemption Deductions In order to be entitled to dependency exemption'deductions, petitioner must prove that she meets the provisions of sections 151 and 152 .3 Because sections 151 and 152 were amended,' the 11 law-is different for 2004 and 2005 . We discuss each'taxable year in turn . Taxable Year 2004 , For 2004 section 151(c)(1) provides that an exemption is allowed for each person who is a dependent of a taxpayer if the following requirements,are-met : (a) The indiv

Unlike - 8 - the divorce agreement in Boltinghouse , the separation agreement in this case is conditional ; that is, petitioner is entitled to claim the exemptions for K .W. and W.W. only if he is current in his child support obligations . This condition suggests that petitioner's compliance with his support obligations may change from year to year, such that petitioner's entitlement to the dependency exemption deduction for the two children is potentially subject to change each year . Although

- 6 - Section 152(d)(1) defines a qualifying relative as an individual : (A) Who bears a relationship to the taxpayer as described in section 152(d)(2) ; (B) whose gross income for the year is less than the exemption amount defined in section 151(d) ; (C) who receives over half of his or her support from the taxpayer for the taxable year at issue ; and (D) who is not a qualifying child of the taxpayer or of any other taxpayer for the taxable year . Section 152(d)(2) lists eight types of qualifyi

- 7 - As pertinent here, for purposes of section 152(d )(1)(A), an individual bears a relationship to the taxpayer if the individual is a child of the taxpayer , sec . 152 (d)(2)(A), or (H) An individual (other than an individual who at any time during the taxable year was the spouse, deter- mined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer ' s household . Sec . 1

1 .152-4T(a), Q&A-3, Temporary Income Tax Regs ., supra . Because J .Z . and M .Z . were in Melissa's custody and living in petitioner's apartment during 2005, Handy Z . could not claim them as his dependents unless he met the requirements of section 152(e) . On the basis of the record before us, we conclude that he did not meet those requirements . In the first instance, it does not appear that Handy Z . and Melissa provided over one-half of J .Z .'s and M .Z .'s support .6 In any event, respon

- 4 - Section 152(e) provides the support test for a child of divorced parents . Under that provision, if : (A) a child (as defined in section 151(c)(3)) receives over half of his support during the calendar year from his parents-- W 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 last 6 months of the calendar year, and (B) such child is in the cus

Unlike the divorce agreement in Boltinahouse v . Commissioner , supra , the Judgment at issue is conditional ; that is, petitioner is entitled to claim the exemptions for A .K . and M .K . only if he is current in his child support obligations and, with respect to M .K . only, it is an even year . This condition creates the question of whether or not petitioner would be entitled to claim the dependency exemptions depending upon his compliance with his support obligations . This condition suggest

- 11 - 152(e) (2); see-also sec. 1.152-4T(a)., Q&A-3, Tempcrary Income Tax Regs., supra. Further, the séparation agreement was not attached to petitioners' 2002 Federal income tax return. Unfortunately, regardless of what is stated in the separation agreement, the law is clear that petitioner is entitled to the child dependency exémption for one of the minor children in 2002 only if he complied with the provisions of section 152(e)(2). Petitioner has .failed in this regard. It follows, therefore

Petitioner does not argue that he attached any statement or written declaration to his and his current wife’s 2001 joint tax return that would satisfy the requirements of section 152(e)(2)(A). Although the divorce decree, by and through its own terms, provides the opportunity for petitioner to be entitled to dependency exemptions for RW and MW, it is well settled that State courts by their decisions cannot determine issues of Federal tax law. See Commissioner v. Tower, 327 U.S. 280 (1946); Kenfi

Section 152(e)(2) provides an exception to the general rule of section 152(e)(1). Pursuant to that exception, the child shall be treated as receiving more than half of his or her support from the noncustodial parent if: (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and (B) the noncustodial parent a

152(e)(1)(A)(iii). There is no requirement in the statute that parents have married each other before the special support test of section 152(e)(1) can apply. King v. Commissioner, 121 T.C. 245, 250 (2003). In 1999, petitioner had custody of his daughter Jaleisha, and petitioner and Ms. Stackhouse lived apart at all times. Petitioner thus satisfies the special support test for Jaleisha for 1999, and he is entitled to the dependency exemption deduction for Jaleisha for that taxable year. For 2000

The declaration required by section 152(e)(2)(A) must be made either on Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or on a statement conforming to the substance of that form. Sec. 152(e)(2); Miller v. Commissioner, 114 T.C. 184, 189 (2000). In the present case, Mrs. Chandler, as the custodial parent, did not sign Form 8332 or any written declaration or statement agreeing not to claim an exemption for Grant, and no such form, declaration, or statement was

1.152-4T(a), Q&A-4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). In the present case, Ms. Ary, as the custodial parent, did not sign Form 8332 or any written declaration or statement agreeing not to claim exemptions for Corey and Danan, and no such form, declaration, or statement was attached to petitioner’s return for the year in issue. It follows, therefore, that the 3(...continued) treated as receiving over half of his or her support from the noncustodial parent if: (i) a q

Section 152(e)(2) provides an exception to the general rule of section 152(e)(1). Pursuant to that exception, the child shall be treated as receiving over half of his or her support from the noncustodial parent if: (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and (B) the noncustodial parent attach

The declaration required by - 5 - section 152(e)(2)(A) must be made either on Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or on a statement conforming to the substance of that form. Id.; Miller v. Commissioner, 114 T.C. 184, 189 (2000). In the present case, Ms. Clay, as the custodial parent, did not sign Form 8332 or any written declaration or statement agreeing not to claim an exemption for Junior, and no such form, declaration, or statement was attache

d income credit. No explanations for the adjustments were included in the notices of deficiency. OPINION I. Dependency Exemption Deductions Generally, section 151(c) allows a taxpayer a dependency exemption deduction for each dependent as defined in section 152. The term "dependent" includes certain individuals, such as a son or daughter, "over half of whose support, for the calendar year - 5 - * * * was received from the taxpayer (or is treated under subsection * * * (e) as received from the ta

drew because petitioner was not the custodial parent and did not meet the statutory exceptions of section 152(e). Discussion Dependency Exemption Deductions Section 151 allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152. The term "dependent" includes a taxpayer's son or daughter over half of whose support for the calendar year is received from the taxpayer. Sec. 152(a)(1). Section 152(e), in pertinent part, provides for the allocation of a dependency exe

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

See § 151(a), (c) (allowing a deduction for “each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year”).

Section 151(a) and (c) allows a deduction for an “exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.” A “dependent” is defined as either a “qualifying child,” see § 152(a)(1), (c), or a “qualifying relative,” see § 152(a)(2), (d), of the taxpayer.

y whether TD qualified as Mr. DeMar's dependent for 2015. See secs. 63(c)(2), 151(a), (c), 24(a), 32(c)(1)(A), (3), 2(b)(1). Mr. DeMar was not entitled to claim TD as a dependent for 2015 because he did not satisfy the requirements established under section 152. For a noncustodial parent to claim a qualifying child as a dependent under section 152, (1) the custodial parent must sign a written declaration stating that he or she will not claim the child as a dependent and (2) the noncustodial pare

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.

and credits allowed by - 6 - the Code and substantiating the amounts thereof. INDOPCO v. Commissioner, 503 U.S. 79, 84 (1992). Section 151 provides as a deduction an exemption from taxable income ($3,800 for 2012) for each "dependent" as defined in section 152. Section 152(a) defines a dependent as either a "qualifying child" or a "qualifying relative" ofthe taxpayer. To be considered a "qualifying child" ofthe taxpayer, the child must (among other things) have the same principal place ofabode a

The IRS issued Form 8332 to implement the written declaration requirement ofsection 152, but other documents may satisfy the requirement.

Section 152 is designed, in part, to ensure that a dependency exemption be claimed on only one tax return. Section 1(b) establishes a special income tax rate for an individual filing as head ofa household. To qualify as head ofa household, a taxpayermust have been unmarried at the end ofthe taxable year and maintained a household that, for more tha

ion 151(a) for each ofSSG, DG, and SCG.2 Respondent disagrees. 2Petitioner concedes that he is not entitled to a dependency exemption deduction for TG. - 5 - [*5] Section 151(c) provides an exemption for each dependent ofthe taxpayer, as defined in section 152. Section 152(a) defines the term "dependent" to include a qualifying child. See sec. 152(a)(1). Section 152(c)(1) defines the term "qualifying child" as follows: SEC. 152. DEPENDENT DEFINED. (c) Qualifying Child.--For purposes ofthis secti

ed with him, had gross income less than the $3,500 exemption amount provided in section 151(d), and received more than halfofher support from him. Section 151(c) allows an exemption for each individual who is a dependent ofthe taxpayer as defined in section 152. In general, a dependent is an individual who is both a member ofthe taxpayer's household and who shares a principal place ofabode with the taxpayer, whose gross income for the year is less than the $3,500 exemption amount in section 151(

on agreement as a written declaration for purposes of section 152(e). As a result, petitioner’s reliance on a court order as the written declaration does not, by itself, preclude its potential qualification as a “written declaration” for purposes of section 152. See Chief Counsel Advice 200925041 (May 11, 2009) (“However, a noncustodial parent may continue to attach pages of a divorce decree or separation instrument executed on or before July 2, 2008, that unconditionally allows the noncustodial

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

th regard to any -4- [*4] factual issue.1 Accordingly, petitioner bears the burden ofproof. See Rule 142(a). II. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a qualifying child or a qualifying relative. Sec. 152(a). The requirement is disjunctive and, accordingly, satisfaction ofeither the qualifying child requirement or the qualifying relative requirement allows the indi

The provisions of section 152 An individual is allowed a deduction for an exemption for “each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.” Sec.

exemptions for the years at issue. As previously mentioned, respondent bears the burden ofproofon this issue. 1. Qualifying Children A taxpayer is allowed an annual exemption deduction for each "dependent." Dependent for this purpose is defined in section 152. Sec. 151(c). The term "dependent" includes a qualifying child and a qualifying relative. Sec. 152(a). As 4Respondent reconstructed petitioner's financial history by comparing claimed expenses with bank statements for the years at issue. C

Dependency ExemptionDeduction A taxpayermay deduct an additional exemption "for each individual who is a dependent (as defined n section 152) ofthe taxpayer for the taxable year." Sec.

respondentwith regard to any factual issue. Accordingly, petitioners bear the burden òfþroof. Rule 142(a). II. Dependency ExemptionDeduction . Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a qualifying child or a qualifying relative: Sec. 152(a). The requirement is disjunctive, and accordingly, satisfaction ofeither the qualifying child requirement or the qualifying relative requirement allows the indi

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.

signature is dated June 27, 2012, was received into evidence pursuant to the parties' stipulation. Discussion I. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a "qualifying child" or a "qualifying relative". Sec. 152(a). An individual who meets the fourrequirements in section 152(c)(1)(A)-(D) with respect to a taxpayer is a qualifying child ofthat taxpayer. The pertinent

fight comes down to whetherN.S. is the Scalones' "dependent" child.4 Ifshe is, then the Scalones get to claim her as a dependent and win a child tax credit too. See sec. 24(c) (linking the credit for a "qualifying child" to the child's status under section 152). But "dependent" is oríe ofthose English words that the Code tortures into having a very specific meaning: A "dependent" child in tax law means a child who gets more than halfher support from a taxpayerwith whom she lives for more than h

pondent with"regard to any factual issue. Accordingly, pet:tioners bear the burden of proof. See Rule 142(a). II. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a qualifying child or a qualifying relative. - 4 - Sec. 152(a) . The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying c,hild requirement or the qualifying relative requirement allo

The only exception relevant here is section 152 .(e)(2), which provides that the noncustodial parent may claim the dependency exemption deduction for a calendar year if the custodial parent signs a written declaration (in-such manner and form as the Secretary may-by regulations prescribe) that such custodial parent will not claim the child as a dependent for the taxable - 7 - year,

den of proof a - 5 - to respondent . Accordingly, petitioner bears the burden of proof . See Rule 142(a) . I. Dependency Exemption Deductions Section 151(a) and (c) allows taxpayers an annual exemptio n deduction for each "dependent" as defined in section 152 . A dependent is either a qualifying child or a qualifying relative . Sec . 152(a) . The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying child requirement or the qualifying relative requirement allows the

deduction for each individual who is a dependent (as defined in section 152) of the taxpayer for the year .

uirements of section 7491 (a). to shift the burden of proof to respondent with regard to any factual issue ., I. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemptio n deduction for each "dependent" as defined in section 152 .. dependent is either a, qualifying child or a qualifying, relative . Sec . 152(a), The requirement is disjunctive,-and, accordingly, satisfaction of either the qualifying child- or,the ; ` qualifying relative requirement allows the -ind

nd the taxpayer bears the burden of proving otherwise. Rule 142(a).! Welch v. Helvering, 290 U.S. 111, 115 (1933). Dependency Exemption Deduction Section 151(c) allows a taxpayer to deduct an annual exemption amounts for each dependent as defined in.section 152. A dependent is either a qualifying child or a qualifying relative. Sec. 152(a)'. A qualifying child for purposes of the exemption must meet four requirements under section 152(c). One of those - 4 - requirements is that the individual cl

152 (d) (2) lists eight qualifying relationships, seven of which involve various familial relationships which do not apply to the circumstances herein. The eighth type of qualifying-relationship applies to an individual other than the taxpayer's spouse .who has the same principal place of abode as the taxpayer and is a member of the taxpay

435, 440 (1934 ) A taxpayer may claim a dependency exemption deduction for each individual who is a dependent (as defined in section 152) of the taxpayer for the year .

ent with regard to any factual issue . Accordingly, petitioner-bears the burden of proof . See Rule 142(a) . I . Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152 . A dependent is either a qualifying child or a qualifying relative . Sec . 152(a) . The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying child requirement or the qualifying relative requirement allows th

Qualifying Child--Section 152(c ) In the petition, petitioner asserted he is not S .S .

Begining with the tax year 2005, a qualifying child., like SS, must meet four tests set forth in section 152 : the relationship, residence, age, and support tests : The claimed dependent must (i) -be a child of the taxpayer, descendant of a child of the taxpayer, a brother, sister, stepbrother, or'stepsister of the taxpayer, or a descendant-of any such} relative ;- (ii) have the same principal place of abode as the taxpayer for more than one-h

Dependency Exemption Deduction s In general, a taxpayer may claim a dependency exemption deduction "for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year ." Sec .

Section 151(a) and (c) allows a,taxpayer a deduction for each individual who is a dependent of the taxpayer as defined in section 152, including a child of the taxpayer who has no t .reached age 19 by the close of the taxable year .

Thus, petitioner has satisfied section 152 (d) (1) (A) - (C) .

A taxpayer may claim a dependency exemption deduction for each individual who is a dependent (as defined in section 152) of the taxpayer for the year .

3 'For 2004,9 section 151(c) (1) provides that an exemption is allowed for each person who is a dependent of a taxpayer as, defined in section 152 if the following requirements are met : (a) The individual for whom an exemption is claimed is a son, daughter, stepson, stepdaughter, sibling, parent or other ancestor, stepparent, niece, nephew, aunt, uncle, certain relatives-in-law, or an individual other than the taxpayer's spouse who, for the taxable year of the taxpayer, has as hi

the requirements of section 7491(a)2 to shift the burden of proof to respondent with regard to any factual issue . I . Dependency Exemption Deductions Section 151(c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152 . A dependent is either a qualifying child or a qualifying relative . Sec . 152(a) . The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying child requirement or the qualifying relative requirement allows th

ion 7491(a)' to shift the burden of proof to respondent with regard to any factual issue . Accordingly, petitioner bears the burden of proof . See Rule 142(a) . I . Dependency Section 151(a) and (c) allows a deduction for a "dependent" as defined in section 152 . A son or daughter of the taxpayer, more than half of whose support during the calendar year is provided by the taxpayer, is a "dependent" . Sec . 152(a) . Section 152(e)(1), however, further provides that if a child receives more than o

Dependency Exemption Deduction Section 151(c), in pertinent part, allows a taxpayer to 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 .

tioner contends that on these facts, he is entitled to the dependency - 4 - exemption deductions for the two children and the related child tax credit . ' Section 151(c) allows taxpayers an annual exemption amount for each "dependent" as defined in section 152 . Under section 152(a), the term "dependent" means certain individuals, such as a son, daughter, stepson, or stepdaughter, "over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received fr

We hold that petitioner is not entitled to claim the dependency exemption or the child tax credit, because (1) petitioner is not the child's custodial parent pursuant to section 152 (e) ; (2) petitioner ' s ex-spouse did not release her claim to the dependency exemption for their minor child for the taxable year in question; and (3 ) petitioner' s claim that section 152 violates the Equal Protection Clause of the 14th Amendment to the Constitution is without merit .

Despite the heading "Support Test in Case of Child of Divorced Parents, Etc .", section 152(e ) 'We infer from the record that Ms .

Petitioner argues that section 152 (e)(1) applies only where a child's paren s were at one time married.

irements 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 he provided over half of the support for KGT or JTW for the year in issue.

e exemptions and when not taking the exemptions”. Petitioner testified that he paid Ms. Cornea $500 in 2002 for the dependency exemption for S.D. Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. 3Although petitioner had legal custody of C.D., petitioner and Ms. Cornea equally shared his physical custody. - 4 - Under section 152(a), the term “dependent” means, in pertinent part, a son or daughter of the taxpayer over half of whos

In the case.of a child of divorced parents, if the child is in the custody of one or both of his parents for more than one-half of the calendar year and receives more than half his support during that year from his parents, such child shall be treated, for purposes of section 152, as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (the custodial parent).

(1). Although petitioners claimed that they were entitled to a dependency deduction for a child on their 2000 amended return, petitioners did not introduce any credible evidence to establish that the child satisfied the definition of dependent under section 152. Consequently, we sustain respondent’s determination disallowing the dependency exemption petitioners claimed for a child for 2000. Section 6651(a) Addition to Tax Section 6651(a) imposes an addition to tax for failure to file a return in

half of a child’s support if: (1) The custodial parent signs a written declaration that such custodial parent will not claim such child as a dependent, and the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year; (2) there is a multiple support agreement between the parties as provided in section 152; or (3) there is a qualified pre-1985 instrument.

In the case of a child of unmarried parents, if the child is in the custody of one or both of his parents for more than one-half of the calendar year and receives more than half his support during that year from his parents, such child shall be treated, for purposes of section 152, as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (the custodial parent).

Dependency Exemption Deductions There is no dispute that the three children of petitioners are "dependents" as defined in section 152 and that each of the children received, during the year at issue, over half of his or her support from their parents.

Dependency Exemption Deductions There is no dispute that the three children of petitioners are "dependents" as defined in section 152 and that each of the children received, during the year at issue, over half of his or her support from their parents.

Section 213 allows a deduction for expenses paid during the taxable year, not compensated by insurance or otherwise, for medical care of the taxpayer, his spouse or a dependent (as defined in section 152), to the extent that such expenses exceed 7.5 percent of adjusted gross income.

siding in Phoenix, Arizona, and respondent filed his Answer to Amended Petition on June 17, 2002. Discussion Generally, section 151(c)(1) allows a taxpayer to deduct an exemption amount for each child of the taxpayer who is a dependent as defined in section 152. Under section 152(a), the term “dependent” means certain individuals over half of whose support was received from the taxpayer during the calendar year for which such individuals are claimed as dependents. Eligible individuals who may be

ndent on her tax return. During 1999, petitioner’s mother was a citizen and resident of Sierra Leone. Section 213(a) allows a deduction for unreimbursed medical expenses paid by a taxpayer for medical care for the taxpayer’s dependent, as defined in section 152. Section 152(a), in relevant part, includes a taxpayer’s mother in the definition of “dependent” if the taxpayer provided more than half of the mother’s support during the taxable year. What is critical in this case is section 152(b)(3),

etermined in the notice of deficiency. With respect to the first issue regarding the dependency exemption deduction claimed for Brandon R. Haywood, section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent as defined in section 152. Under section 152(a), ¹ Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. i - 3 - the term "depe

ficiency and the filing of the answer to the petition. See id. at 442-443; Pittman v. Commissioner, T.C. Memo. 1999-389. - 10 - Dependency Exemptions Section 151(c)(1) allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152. Under section 152(a), the term “dependent” means certain individuals over half of whose support during the calendar year was received from the taxpayer. Eligible individuals who may be claimed as dependents include a son or daughter of th

roviding primary residential care to Mrs. De Strooper is merely to comport with Florida custody law. Discussion A. Dependency Exemption Deduction for Aaron Section 151 allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152. The term “dependent” includes a taxpayer’s son over half of whose support for the calendar year is received from the taxpayer. See sec. 152(a)(1). The support test in section 152(e)(1) applies if: (1) A child receives over half of his sup

two children and was thus treated as providing over half of their support for each year, regardless of the actual support provided by petitioner. Section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent, as defined in section 152. Under section 152(a), the term "dependent" means certain individuals, such as a son or daughter, over half of whose support was received from the taxpayer (or is treated under subsections (c) or (e) as received from the taxpayer) during t

r the three children. 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year at issue. - 3 - Section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent as defined in section 152. Under section 152(a), the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents. Eligible individuals who may be cl

eleased claim to the exemptions for the years in question, which release would be reflected on Form 8332 or any other written statement conforming thereto. Section 151(c) allows taxpayers an annual exemption amount for each "dependent" as defined in section 152. Under section 152(a), the term "dependent" means certain individuals, such as a son or daughter, "over half of whose support, for the calendar - 5 - year in which the taxable year of the taxpayer begins, was received from the taxpayer (o

ncy exemptions because during 1992 he did not provide more than one-half of his children's support, and (2) in the alternative, the dependency exemption issue is not before the Court. Section 151(c) allows a deduction for a "dependent" as defined in section 152. Sons or daughters of the taxpayer, over half of whose support during the calendar year is provided for by the taxpayer, are "dependents". Sec. 152(a). Section 152(e)(1), however, further provides that if a child receives over half of his

t, and petitioners bear the burden of proving otherwise. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). An individual taxpayer is allowed as a deduction in computing taxable income an additional exemption for each dependent as defined in section 152. Sec. 151(c)(1). A dependent is generally defined as an individual who receives over half of his support from the taxpayer in the calendar year in which the taxpayer's taxable year begins. Sec. 152(a). Individuals listed under this genera

Section 151(c)(1) allows a taxpayer to claim an exemption for each dependent (as defined by section 152) whose gross income is less than the exemption amount or who is a child of the taxpayer and meets certain age requirements.

ed correct, and the burden of proof is on the taxpayer to prove that the determinations are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933). Section 151(c) allows taxpayers an annual exemption amount for each "dependent" as defined in section 152. Under section 152(a), the term "dependent" means certain individuals, such as a son, daughter, stepson, or stepdaughter, "over half of whose support for the calendar year in which the taxable year of the taxpayer begins, was received fro

In the notice of deficiency, respondent determined that petitioner was not entitled to dependency exemptions for any 4 of his children because petitioner had not established that he was the custodial parent or that the requirements of section 152 to qualify the children as "dependents" had been met for the years at issue.

ect, and the burden of proof is on - 4 - the taxpayer to prove that the determinations are in error. Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933). Section 151(c) allows taxpayers an annual exemption amount for each "dependent" as defined in section 152. Under section 152(a), the term "dependent" means certain individuals, such as a son, daughter, stepson, or stepdaughter, "over half of whose support, for the calendar year in which the taxpayer year of the taxpayer begins, was received fr

d 1991: there is no evidence that Mr. Peck signed a waiver agreement releasing his right to the dependency exemption for those years, and there is no evidence that any such agreement was attached to the returns that were filed herein, as required by section 152. Cf. Ferguson v. Commissioner, T.C. Memo. 1994-114. With respect to the proposed additions to tax, respondent has waived the imposition of the addition under section 6654 for the year 1990, but continues to maintain that petitioner is 5 l

irements of any deduction claimed. INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). Section 151(c) allows a taxpayer a dependency exemption deduction for each dependent as defined in section 152. The term "dependent" includes certain individuals, such as a son or daughter, "over half of whose support for the calendar year * * * was received from the taxpayer (or is treated * * * as received from the taxpayer)". Sec. 152(a). In th

ing that petitioner bears the burden of proving that respondent's determinations are incorrect. Welch v. Helvering, 290 U.S. 111, 115 (1933). The first issue for decision is whether Mr. Roberts is petitioner's "dependent" as that term is defined in section 152. A dependent is generally defined as an individual who receives over half of his support from the taxpayer in the calendar year in which the taxpayer's taxable year begins. Sec. 152(a). Individuals listed under this general definition incl

s Petitioner claimed dependency exemption deductions with respect to his nephews Chisa and Chinda for each of the years in issue. Section 151(c) permits a taxpayer to claim as a deduction an exemption for each dependent as that term is defined under section 152. 19 [*19] Section 152(a) provides that a dependent must be either a qualifying child or a qualifying relative. Section 152(c)(1) defines a qualifying child as a child who bears a specified relationship to the taxpayer, who lived with the

A mutual mistake occurs when the parties make the same erroneous assumption about the facts. Id. §§ 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 no

milla’s 2015 joint tax return is not a special matter and does not constitute an affirmative defense. - 7 - II. Dependency Exemption Deductions Section 151(a) and (c) allows taxpayers an annual exemption deduction for each “dependent” as defined in section 152. As relevant here section 152(a) defines a “dependent” to mean a “qualifying child” of the taxpayer. Petitioner contends that I.M.E. and P.A.E. are his qualifying children. To be a qualifying child of the taxpayer for a taxable year, an in

decided on the preponderance of the evidence and is not affected by the burden of proof or section 7491(a). II. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each “dependent” as defined in section 152. A dependent is either a qualifying child or a qualifying relative. Sec. 152(a). The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying child requirement or the qualifying relative requirement allows the ind

ntend, nor does the evidence establish, that the burden shifts to respondent under section 7491(a) as to any issue offact. II. Dependency Exemption Section 151(a) and (c) allows taxpayers an exemption for each "dependent" ofa taxpayer as defined in section 152. Section 152(a) sets out a disjunctive definition ofa dependent: The individual must either be a qualifying child as defined under section 152(c) or a qualifying relative as defined under section 152(d)(1). See Skitzki v. Commissioner, T.C

Dependency Exemption Deduction For 2015 a taxpayerwas allowed a deduction for "each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec.

ve lost their parental rights and the children have been adopted by another. We - 4 - [*4] need not determine, however, whether they could be qualifying children or qualifying relatives under section 152(a) by parsing the complicated definitions in section 152. Petitioners conceded in their pretrial memorandum that the children "were placed with * * * [their aunt] in 2014 and have lived with her since." They did not dispute the aunt's testimony that the children visited them only when not in sch

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.

INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 (1934). I. Dependency Exemption Deduction Generally, taxpayers may claim dependency exemption deductions for their dependents (as defined in section 152). Sec. 151(c). The term "dependent" includes a "qualifying relative." Sec. 152(a)(2).8 Under section 152(d)(1), a 6See Notice 2013-80, sec. 3, 2013-52 I.R.B. 821, 821, setting the standard mileage rate at 56 cents per mile for taxable yea

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.

an advantageous filing status, such as head ofhousehold. See, e.g., Smith v. Commissioner, T.C. Memo. 2008-229. B. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each dependent as defined in section 152. A "dependent" is either a "qualifying child" or a "qualifying relative". Sec. 152(a). The requirement is disjunctive and, accordingly, satisfaction ofeither the requirements for a qualifying child or the requirements for a qualifying rel

4] proving that the determination is incorrect.3 Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). II. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a "qualifying child" or a "qualifying relative". Sec. 152(a). The requirement is disjunctive, and, accordingly, satisfaction ofeither the qualifying child requirement or the qualifying relative requirement allows the

n ofestablishing that the determinations in the notice are erroneous. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). Dependency Exemption Deduction Section 151(c) provides an exemption for each dependent ofthe taxpayer as defined in section 152. Section 152(a) defines the term "dependent" to include a qualifying child, see sec. 152(a)(1), or a qualifying relative, see sec. 152(a)(2). Section 152(c) defines the term "qualifying child" as follows: SEC. 152. DEPENDENT DEFINED. (c) Q

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

Dependency Exemption Deduction Section 151(c) authorizes a taxpayerto deduct an "exemption amount for each individual who is a dependent (as defined in section 152) ofthe taxpayer for the taxable year." For the 2010 taxable year the "exemption amount" was $3,650.

3,700 × 4) for his four children. The IRS disallowed these deductions because petitioner's ex-wife had claimed these four children as dependents on her return. Section 151 provides an exemption from taxable income for each depend- ent as defined in section 152. Section 152(a) defines a dependent as either a "qua- lifying child" or a "qualifying relative" ofthe taxpayer. To be considered a "qualifying child" ofthe taxpayer, the child must (among other things) have the same principal place ofabode

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.

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

ical care (determined without regard to whether the employee itemizes deductions for such taxable year)." Section 213 in turn allows as a deduction "the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care ofthe taxpayer, his spouse, or a dependent (as defined in section 152, determined without regard to subsections -6- (b)(1), (b)(2), and (d)(1)(B) thereof), to the extent that such expenses exceed 7.5 percent ofadjusted gross income."4 Although

additional exemption for each dependent. Sec. 151(c). The term "dependent" is defined in section 152(a) to include either a "qualifying child" or a "qualifying relative". Those terms are, in turn, defined in subsections (c) and (d), respectively, ofsection 152. Petitioner claimed two dependency exemption deductions on the 2007 Form 1040: one for his daughter, KW, and one for ST. - 19 - [*19] B. KW The general rule is that a qualifying child must have lived with the taxpayer for more than one-ha

733 (1949)); see also Historic BoardwalkHall, LLC v.

In the stipulated factual basis for plea, petitioner admitted that he included a $554,622 fraudulent Schedule E expense as part ofhis 2001 individual income tax return. He admitted that he underpaid his tax by $216,498 and that his 2001 tax return was materially false as a result ofhis underreported Schedule E income. The factual basis

see also Rowe v. Commissioner, 128 T.C. 13 (2007); Hein v. Commissioner, 28 T.C. 826 (1957). A child sometimes meets the qualifying child test for more than one taxpayer.2 Under section 152(c)(4)(A), ifan individual may be claimed as a 2In general, sec. 152 is designed to ensure that a given dependent can be claimed on only one tax return. Sec. 152(c)(4), the so-called tie-breaker rule, (continued...) - 8 - qualifying child by two or more taxpayers for a taxable year, the individual is treated

Dependency Exemption Deductions for Petitioner's Stepchildren In general a taxpayermay claim a dependency exemption deduction "for each individual who is a ependent (as defined in section 152) ofthe taxpayer for the taxable year." Sec.

section 151(a) for AIG. Respondent disagrees. Section 151(a) provides that "the exemptions provided by this section shall be allowed as deductions" to a taxpayer. Section 151(c) provides an exemption for each dependent ofthe taxpayer, as defmed in section 152. Section 152(a) defines the term "dependent" to mean a qualifying child, see sec. 152(a)(1), or a qualifyingrelative, se sec. 152(a)(2). Section 152(c) defines the term "qualifying child" as follows: SEC. 152. DEPENDENT DEFINED. (c) Qualif

n granted power ofattorney to their daughter, who coordinated his care and payment ofhis nursing 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 th

152.203(a) (West 2012). Mrs. Lawrënce had no legal "right" to manage and control the income and capital that constituted 466 (such as it was). Even ifshe had, she never exercised - 56 - [*56] such rights or demonstrated any concern about whetherthey existed. This factor weighs against finding a partnership entity between Lawrence and his wife

152(11) (2006). 8 This exclusion was clearly drafted to comport with federal labor law and to avoid any procedural hangups. For example, managers and supervisors cannot join unions and are not protected by the NLRA. See, e.g., NLRB v. Yeshiva Univ. Faculty Ass'n, 444 U.S. 672 (1980). Professional and nonprofessional employees also can't be in

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

come credit attributable to TAH, and that he is entitled to a child tax credit for TAH for the 2008 tax year. I. Dependency Exemption Deduction Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a qualifying child under section 152(a)(1) or a qualifying relative under section 152(a)(2). The requirement is disjunctive, and, accordingly, satisfaction ofeither the qualifying child requirement or the qualifying

152(11) (2006). 8 This exclusion was clearly drafted to comport with federal labor law and to avoid any procedural hangups. For example, managers and supervisors cannot join unions and are not protected by the NLRA. See, e.g., NLRB v. Yeshiva Univ. Faculty Ass'n, 444 U.S. 672 (1980). Professional and nonprofessional employees also can't be in

d that Mr. Salako lived with her only "temporarily" during 2008 and with a friend for the rest ofthat year. Although a temporary absence from the household will not 4Although sec. 1.152-1, Income Tax Regs., has not been amended to reflect changes in sec. 152 that were enacted by the Working Families Tax ReliefAct of 2004, Pub. L. No. 108 311, sec. 201, 118 Stat. at 1169, we continue to rely on the regulation to the extent it is not inconsistent with sec. 152, as amended. See, e.g., Gaitor v. Com

at 1169, amended section 152 to establish a uniform definition ofchild, including a definition ofa qualifying child in section 152(c).

Dependency Exemption Deduction A taxpayermay claim a dependency exemption deduction for each individual who is a dependent (as defmed in section 152) ofthe taxpayer for the year.

152.203(a) (West 2012). Mrs. Lawrënce had no legal "right" to manage and control the income and capital that constituted 466 (such as it was). Even ifshe had, she never exercised - 56 - [*56] such rights or demonstrated any concern about whetherthey existed. This factor weighs against finding a partnership entity between Lawrence and his wife

152.203(a) (West 2012). Mrs. Lawrënce had no legal "right" to manage and control the income and capital that constituted 466 (such as it was). Even ifshe had, she never exercised - 56 - [*56] such rights or demonstrated any concern about whetherthey existed. This factor weighs against finding a partnership entity between Lawrence and his wife

Docket No. 19291-10. Filed July 19, 2012. Ps, calendar year taxpayers, and their children resided in Israel during the years in issue. R determined that Ps' children may not be claimed as dependents until they meet the citizenship test specified in I.R.C. sec. 152, as elaborated in sec. 1.152-2(a)(1), Income Tax Regs. Ps argue that the regulation, requiring that children be citizens at some time during the calendar year for which the child is claimed as a dependent, is invalid and that the chil

In particular, section 151(c) allows an exemption for each individual who is the taxpayer's dependent as defined in section 152.' In order for a child to qualify as a dependent various requirements must be satisfied.

(1933). Claimed Dependency Exemption Deduction Section 151(a) provides that "the exemptions provided by this section shall be allowed as deductions" to a taxpayer. Section 151(c) provides an exemption for each dependent ofthe taxpayer, as defined in section 152. Section 152(a) defines the term "dependent" to mean either a qualifying child or a qualifying relative. Petitioners concede that ZH is not Mr. Hanson's qualifying child as defined in section 152(c) and do not claim that ZH is a qualifyin

Commissioner, 414 F.2d 749, 750 (4th Cir. 1969), af['g T.C. Memo. 1968-98; Rodriguez v. Commissioner, T.C. Memo. 1986-8. "Petitioner did not claim his children as dependents on his 2001 return, nor has he shown that they would qualify as such under sec. 152. Accordingly, the amount at issue would not constitute a deductible medical expense under sec. 213(a). - 22 - [*22] Section 6662(a) imposes a 20% penalty for any underpayment attributable to negligence or disregard ofrules or regulations. Se

omitted.] Permanent regulations under section 152 were adopted for taxable years beginning after July 2, 2008.

. Dependency Exemption Deductions Petitioner claimed deductions for two dependency exemptions for 2009, which respondent disallowed in- the notice 'of deficiency. 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 a

sfy section 152(c)(1)(A) and be considered a qualifying child, an individual must be "(A) a hild ofthe taxpayer or a descendant ofsuch a child, or (B) a brother, sister, stepb ther, or stepsister ofthe taxpayer or a descendant ofany such relative." Sec. 152(c 2). For purposes ofthis section "child" means an individual who is "(i) a so , daughter, stepson, or stepdaughter ofthe taxpayer, or (ii) an eligible foster chi d fthe taxpayer." Sec. 152(f)(1)(A). For purposes of section 152(f)(1)(A) "th t

, the IRS has made no refund to her for 2008. Notices In each notice, respondent disallowed the claimed dependency exemption deductions and credits described above on the basis that none of the children met the definition of “qualifying child” under section 152. Respondent also determined section 6651(a)(1) additions to tax and section 6662(a) penalties with respect to petitioners for 2004-06 and with respect to petitioner Carlebach for 2007 and 2008 (since conceding the addition to tax and pena

Petitioner's reliance on that clause of section 152 (c) (4) (B) is misplaced, as the provisions 'of section-152(e) are applicable "Notwithstanding% subsection * * * (c) (4) ".

ear to refer to JIA, whom petitioner claimed as her nephew and dependent fua her 2008 return. "We found Mr. Collier Senior's memory to be faulty at times. - 7 - Section 151(c) provides an exemption ifor each dependent of the taxpayer, as defined in section 152. Section 152(a) defines the term "dependent" to mean either a qualifying child, see sec. 152(a) (1), or a qualifying relative, see sec. 152(a) (2). We turn first to whether (1) CL is her qualifying child for petitioner's taxable year 2007

115 (1933). Dependency Exemption Deductions Section 151(a) provides that "the exemptions provided by this section shall be allowed as deductions" to a taxpayer. Section 151 (c) provides an exemption for each dependent of the taxpayer, as defined in section 152. Section 152(a) defines the term "dependent" to mean either a qualifying child or a qualifying relative . Section 152 (c) defines the term "qualifying child" as an individual who satisfies (1) the relationship trequirement in section 152

he income tax deficiency respondent determined for 2007 was $2,559. Discussion Petitioner claimed a dependency exemption deduction and earned income tax credit for his 2007 tax year. Section 151(c) allows an exemption for a "dependent" as defined in section 152. Generally, to be a "qualifying child" for purposes of the dependency exemption deduction, the child must not provide over - 5 - one-half of the child's own support and must have the same principal place of,abode as the taxpayer for more-

f $10,400. Dependenáy Éxemp;ion Deductions> Section 151(a) provides that "the exemptions provided by this section shallabe allòwed as deductions" to a taxpayer. Section 151(c) p::ovides an exemption for each dependent of the taxpayer as defined in section 152. Section 152 :a) defines the term "dependent" to mean either a qualifying child or a güalifyingsrelative.a~ Section 152 c) defines the te'rm "quàlifying child" as follows: SEC. 152. DEPENDENT DEFINED. (c) Que.lifying Child --For purposes of

- 4 - Under section 152 (c) ( ) (A) the~term "qualifying child" means an individual "who bears a relationship to the taxpayer described in-paragraph (2 )1"7.6 i Anrirndividuah bears as-relationship to' a taxpayer for.purposes ofesection 15-2(c) (1):(A) if the indigidual, is 2"a child of the taapayer or a descendant«of asuch a.child" or, "atbrothet sister stépb

Petitioner's Medical Expenses A taxpayer may deduct medical expenses not compensated for by insurance or otherwise for himself or herself, his or her spouse, or a dependent as defined in section 152.

Discussion Certain expenses paid uring the taxable year for the medical care,of the taxpayer or a dependent (as defined in section 152) that are not compensated for by insurance or otherwise may be allowed as a deduction to the extent that the expenses exceed 7.5 -percent of.

Section 213(a) provides for a deduction for expenses * * * for medical care of the taxpayer, his spouse, or a dependent (a I defined in section 152, determined without regard to subsections (b) (1), (b) (2) , and (d) (1) (B) the eof)..

y year and M.N. for odd- numbered years. This inconsistency does not affect the outcome of this case. - 4 - II. Dependency Exemption Deductions Section 151(a) and (c) allows taxpayers an annual exemption deduction for each "dependent" as defined in section 152. A dependent is either a qualifying child or a qualifying relative. Sec. 152(a). The requirement is disjunctive, and, accordingly, satisfaction of either the qualifying child requirement or the qualifying relative requirement allows the in

Section 24(c) (1) defines the term "qualifying child" as "a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17." Because we have concluded that GC and AC-A are not qualifying children under section 152, they are also not qualifying children for purposes of section 24.

f proving that the determination is improper. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). I. Dependency Exemption Deductions Section 151(a) and (c) allows a taxpayer an annual exemption deduction for each "dependent" as defined in section 152. Section 152(a) defines a dependent to include a "qualifying child". A qualifying child must share the same principal place of abode as the taxpayer for more than one-half of the year in issue (residence test).3 Sec. 152(c) (1) (B). The p

Pursuant to the requirements of the Domestic Relations Tax Reform Act of 1984 and any amendments and the Internal Revenue Code Section 152 (e) (2) , as amended, Husband and Wife agree to transfer their dependency exemptions in accordance with the present agreement and upon remand by the other, to provide a written declaration in such form as provided by the Internal Revenue Service dec aring their intentions regarding claims for such dependency exemptions related to their

Discussion Certain expenses paid during the taxable year for the medical care of the taxpayer or a dependent (as defined in section 152) that are not compensated for by insurance or otherwise may be allowed as a deduction to the extent that the expenses exceed 7.5 percent of the taxpayer’s adjusted gross income.

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

Dependency Exemptions A taxpayer may claim a dependency exemption "for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year ." Sec .

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 .

Dependency Exemption Deductions Section 151(c), in pertinent part, allows a taxpayer to claim as a de.duction.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 .

Section 105(a) provides that amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent that such amounts (1) are attributable to employer contributions that were not includable in the employee's gross income, or (2) were paid by the employer.

Section 152(a) provides that the term "dependent" means an individual over half of whose support for the year was received from the taxpayer .

Principal Question To resolve most of the questions these cases present, we must decide, within the meaning of section 152, of whic h p petitioner EJK was a dependent for 2004 .

1169, 1178, amended section 152 and adde, adjusted gross income as a consideration under section 152(c)( .

or a dependent .(as defined in section 152) .-to the extent that such expenses .

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 .

Dependency Exemption Deduction Section 151(a) and (c) allows a taxpayer a deduction for each individual who is a dependent of the taxpayer (as defined in section 152) for the taxable year .

77 (1986) . - Dependency Exemption Deduction Section 151(a) provides that "the exemptions provided by this section shall be allowed as deductions" to a taxpayer . Section 151(c) provides an exemption for each dependent of the taxpayer as defined in section 152 . As pertinent here for petitioner's taxable year 2004, ii section 152(a) defines the term "dependent" to mean a person "over half of whose support * * * was received from the tax- payer", but only if that person is, inter alia, "A son or

ents . Sec . 7491(a)(2)(A) and (B) . Petitioner therefore bears the burden of proof . See Rule 142(a) . I . 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 152(a) provides that a dependent means a qualifying child or a qualifying relative . Section 152(c)(1) defines a "qualifying child" as an individual : (A) who bears a relationship to the taxpayer, such as a descendant of the tax

ed income and whether the taxpayer has any qualifying children . Sec . 32(b) . To be eligible to claim a higher earned income credit with respect to a child, the'taxpayer must establish that the child meets the definition of "qualifying child" under section 152 (c) . Sec . 32 ( c)(3)(A) . Additionally, section 24 (a) allows a child tax credit with respect to -a "qualifying child" of the taxpayer described in section 152(c) . Petitioner acknowledged at trial that he did not satisfy the statutory

Section 152(a) provides that the term "dependent" means an individual over half of whose support!

ets the 'requirements under section 7491(a)(1) and (2) for such a shift .. II . Dependency Exemption .Deductions Section 151(a) and (c) allows a taxpayer to claim an exemption deduction for each'of .the taxpayer's dependents as A. - 4 - defined in section 152 . Section 152(a)(1) and (c) defines "dependent", in pertinent part,. as a "qualifying child", which includes a son or daughter of the taxpayer who has not provided over one-half of his or her own support . "[S]upport" is defined as includin

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

As pertinent here, however, section 2(b)(3)(B)(i) provides that "a taxpayer shall not be considere d to be a head of a household,* * * by .reason of an individual who would .not be a dependent for the .taxable year but for * *` subparagraph (H) of section 152 (d) ; (2) " .

74, 77 (1986) Dependency Exemption Deduction Section 151(a) provides that "the exemptions provided by this section shall be allowed as deductions" to a taxpayer . Section 151(c) provides an exemption for each dependent of the taxpayer as defined in section 152 . Section 152(a) defines the term "dependent" to mean either a qualifying child or a qualify- ing relative . We turn first to whether for petitioner's taxable year 2006 MB is petitioner's qualifying child and therefore is his depend- ent

Principal Question To resolve most of the questions these cases present, we must decide, within the meaning of section 152, of whic h p petitioner EJK was a dependent for 2004 .

Medical and Dental Expenses Section 213(a) allows a deduction for medical and dental expenses of a taxpayer or dependent (as defined in section 152) that were paid and not compensated for by insurance, to the extent the expenses exceed 7 .5 percent of the taxpayer's adjusted gross income .

Where a claimed dependent has income in the year in which he is claimed as a dependent, only that portion of the claimed dependent's income which is actually spent on the claimed dependent's support is considered in determining total "support" under section 152 . See Carter v . Commissioner , 55 T .C . 109, 112 (1970) . Petitioner claims that in 2004 his son did not spend any of the $27,309 earned as a chef for his own support, that petitioner provided over one-half of his son's support, and tha

Section 152 defines a dependent as a qualifying relative who, as relevant here, bears a relationship to the taxpayer in one of the ways enumerated in section 152(d)(2)(A) through (H) . Section 152(d)(2)(H) provides in pertinent part : "An individual * * * who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpa

citizen or resident who is a dependent (as defined in section 152), which includes a son, daughter, stepson, stepdaughter, sibling, parent or other ancestor, stepparent, niece, nephew, aunt, uncle, certain relatives-in-law, or an individual other than the taxpayer’s spouse, who, for the taxable year of the taxpayer, has as their principal place of abode the home of the taxpayer and is a member of the

of whether petitioner was entitled to the exemptions and credits is governed by the status of his relatives ; i .e ., whether they were qualified dependents . For 2005, section 151(c) provides for dependency exemptions for dependents, as defined in section 152 . Section 152(a) defines a dependent as either a qualifying child or a qualifying relative . 2 In order for petitioner's sister-in-law, nephew, and niece to be qualifying relatives, they each must : (1) Have a Social Security or tax ident

His entitlement to the deduction (and related child tax credit) depends on the applicability of section 152(e )(2), which provides : (2) Exception where custodial parent releases claim to exemption for the year .--For purposes of paragraph ( 1), the requirements described in this paragraph are met with respect to any calendar year if-- (A) the custodial parent signs a written declaration ( in such manner and form as the Secretary may by regul

To be eligible to claim an EIC with respect to a "qualifying child", a taxpayer must establish, inter alia, that the child bears one of the defined relationships to the taxpayer outlined in section 152 (c) (2) .5 See secs .

Dependency Exemption Deduction Section 151(c), in pertinent part, allows a taxpayer to 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 .

His entitlement to the deduction (and related child tax credit) depends on the applicability of section 152(e )(2), which provides : SEC .

With respect to the claimed dependency exemption deduction for the son, section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent, as defined in section 152, whose gross income for the year is less than the exemption amount.

(1933) . 2 The first issue is whether petitioner is entitled to the dependency exemption deductions for the three children for the year at issue . Section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent, as defined in section 152 . Under section 152(a), the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents . As relevant here, the term incl

rrespective of what is contained in the judgment as to petitioner's right to claim a dependency exemption for M.F ., the law is clear that a taxpayer is entitled to a dependency exemption in the taxable year if, and only if, he is in compliance with section 152 . As previously stated, petitioner has failed to meet this requirement . Accordingly, the Court concludes, with respect to section 152, petitioner is not entitled to claim a dependency exemption with respect to M .F . for taxable year 200

d to the dependency exemption deductions except for the fact that petitioner has not satisfied the requirements of section 152(e)(2) . Generally, section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152 . Under section 152(a), the term "dependent" means, in pertinent part, a son or daughter of the taxpayer over half of whose support was received from the taxpayer . Sec . 152(a)(1) . In the case of a child of divorced parents, section 152

Section 105(a) provides that.amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income (cid:16)042 to the extent that such amounts are (1) attributable to employer contributions that were not includabl in the employee's gross income, or (2) were paid by the employer.

To qualify as a "dependent" under section 152, an individual must receive ove r one-half of his or her support from the taxpayer for the calendar year in which the applicable tax year beginls .

ded constituted more than one-half of the support for each child . In addition, petitioner did not file a Federal income tax return for the year at issue . Section 151(c) allows taxpayers an annual exemption amount for each "dependent" as defined in section 152 . Under section 4At the conclusion of the trial, petitioner was ordered to file an opening brief . Petitioner submitted an opening brief; however, the brief was not filed and was returned for copies as required by Rule 151(d) . Respondent

Section 105 (a) provides that amounts received by an employee through accident :or health insurance for (cid:127) personal injuries or sickness shall be included in gross income to the extent that such amounts are (1) attributable to employer contributions that were not includable in the employee ' s gross income, or ( 2) were paid by the employer.

Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each dependent as defined in section 152 whose - 7 - gross income is less than the exemption amount.

Section 152, in 2004, defined "dependent", in pertinent part, to include "An individual * * * who, for the taxable year of the taxpayer, has as his principal place of abode the home of the taxpayer and is a member of the taxpayer's household" . Sec . 152(a)(9) . For an individual to be considered a dependent for the taxable year of the taxpayer, he

income tax return for the immediate taxable year and attach a copy of the release to each succeeding return on which he or she claims the dependency exemption . Id. The IRS issued Form 8332 to conventionalize the written declaration requirement of section 152 . Any other written declaration executed by the custodial parent must conform to its substance . Sec . 1 .152-4T(a), Q&A-3, Temporary Income Tax Regs ., supra; see Miller v . Commissioner , 114 T .C . 184, 188-189 (2000) ; Neal v. Commissi

In the case of a child of divorced parents, if the child is in the custody of one or both of his parents for more than half of the calendar year and receives more than half his support during that year from his parents, such child shall be treated, for purposes of section 152, as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (the custodial parent) .

claim a $3,000 - 7 - exemption with respect to Tyrone even though Tyrone is not his dependent. Petitioner is mistaken. Pursuant to section 151(a), a taxpayer is entitled to claim a dependency exemption only with respect to a dependent as defined in section 152. Respondent is sustained on this issue. Annuity Distributions On his Form 1040A, petitioner admitted receiving $6,468 of taxable distributions from his Travelers annuity account. In addition, petitioner has stipulated that these annuity di

with respect to the issues presented in this case. See, e.g., Tokarski v. Commissioner., 87 T.C. 74, 77 (1986). Claimed Dependency Exemption Deduction Section 151(a) permits a taxpayer to deduct an exemption amount for each dependent as defined in section 152. As perti- nent here, section 152(a) defines the term "dependent" to include an individual who receives from the taxpayer over half of such individual's support for the calendar year in which the taxable year of the taxpayer begins and who

tion deductions of the two children for the 1992 tax year but denies that she released the exemption deductions for the years subsequent to 1992. Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Under section 152(a), the term “dependent” means, in pertinent part, a son or daughter of the taxpayer over half of whose support was received from the taxpayer. Sec. 152(a)(1). In the case of a child of divorced parents, section 152(e)(

Dependency Exemption Deductions Section 151(c) allows a taxpayer to deduct an exemption amount for each “dependent” as defined in section 152.

Dependency Exemption Deductions Section 151(c) allows a taxpayer to deduct an exemption amount for each “dependent” as defined in section 152.

The issues for decision are whether petitioner is entitled to: (1) Head-of-household filing status under section 2(b); (2) dependency exemption deductions for three children under section 152; (3) an earned income credit under section 32(a); (4) a child and dependent care credit under section 21(a)(1); and (5) a child tax credit under section 24.

152(2) of making a false oath and account in relation to a case under title 11; (4) one count under section 7201 and 18 U.S.C. sec. 2 of attempted evasion of the payment of tax for 1983, 1984, 1986, and 1987; and (5) one count under section 7201 and 18 U.S.C. sec. 2 of attempted evasion of the assessment of tax for 1996. The conspiracy count r

, Robert in 1987 and 1991, and Amy in 1991. All other dependency exemptions and the personal exemptions have not been conceded and were determined not allowable by respondent. Section 151(c) provides for a deduction for each dependent (as defined in section 152). A "dependent", among others, can be a son or daughter "over half of whose support, for the calendar - 34 - year in which the taxable year of the taxpayer begins, was received from the taxpayer (or is treated under subsection (c) or (e)

After concessions by both parties, the issues remaining for decision are: (1) Whether petitioner is entitled to claim a dependency exemption for his stepson under section 152 for the taxable year 2002; and (2) whether petitioner is entitled under section 32(a) to the earned income credit for the taxable year 2002.

ontain the same exception for a mutual mistake of material fact. See sec. 301.7122-1(e)(5)(iii), Proced. & Admin. Regs. - 10 - law applied to agreement to extend the period for making assessments). Mistake is defined in 1 Restatement, Contracts 2d, sec. 152 (1981), as follows: (1) Where a mistake of both parties at the time a contract was made as to a basic assumption on which the contract was made has a material effect on the agreed exchange of performances, the contract is voidable by the adve

Dependency Exemption Deductions Section 151(c) allows a taxpayer to deduct an exemption amount for each "dependent" as defined in section 152.

uired records, and cooperate fully with respondent’s reasonable requests. 1. Dependency Exemption Deductions and Related Child Tax Credits Section 151(c) provides for a dependency exemption deduction for each of a taxpayer’s dependents as defined in section 152. Section 24(a) provides for a child tax credit with respect to each “qualifying child” of the taxpayer, and section 24(d) provides for an additional child tax credit for a taxpayer with three or more qualifying children. Section 24(c)(1)(

- 5 - is in the custody of one or both of his parents for more than one-half of the calendar year and receives more than half his support during that year from his parents, such child shall be treated, for purposes of section 152, as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (the custodial parent).

ioner to pay child support of $950 per month and held that petitioner was additionally liable for $9,350 in arrearages for past due child support. Section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent as defined in section 152. Under section 152(a), the term "dependent" means certain individuals, such as a son, daughter, stepson, or stepdaughter, "over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, was received fro

113, 119 (1966); see also sec.

n of proof did not shift to respondent. - 5 - With respect to the first issue, whether petitioner is entitled to a dependency exemption deduction, section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent as defined in section 152. Under section 152(a), the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents. Eligible individuals who may be cl

There is no dispute that petitioner's child is a "dependent" as defined in section 152 and the child received, during the year at issue, over half of his support from his parents.

ded food, diapers, and clothing for Amy. Insurance paid the costs of Amy’s birth and her medical expenses. Discussion Dependency Exemption Deduction Section 151(c)3 allows a taxpayer to deduct an exemption amount for each “dependent,” as defined in section 152. Section 152(a) defines the term “dependent” to include the daughter of a taxpayer “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 sub

reement), affd. without published opinion 208 F.3d 205 (3d Cir. 2000); Woods v. Commissioner, 92 T.C. 776, 780 (1989) (contract law applied to agreement to extend the period for making assessments). Mistake is defined in 1 Restatement, Contracts 2d, sec. 152 (1981), as follows: (1) Where a mistake of both parties at the time a contract was made as to a basic assumption on which the contract was made has a material effect on the agreed exchange of performances, the contract is voidable by the adv

iciency. The notices disallowed the deductions for the dependency exemptions claimed for Charles and Daniel. Generally, section 151(c)(1) allows a taxpayer to deduct an exemption amount for each child of the taxpayer who is a dependent as defined in section 152. Under section 152(a), the term “dependent” means certain individuals over half of whose support was received from the taxpayer during the calendar year for which such individuals are claimed as dependents. Eligible individuals who may be

Federal income tax return along with the form containing petitioner’s signature. Respondent disallowed the two exemptions claimed by petitioner. Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Under section 152(a), the term “dependent” means, in pertinent part, a son or daughter of the taxpayer over half of whose support was received from the taxpayer. Sec. 152(a)(1). In the case of a child of divorced parents, section 152(e)(1

Section 151(c) allows taxpayers to deduct an annual exemption amount for each dependent as defined in section 152.

iciency. The notices disallowed the deductions for the dependency exemptions claimed for Charles and Daniel. Generally, section 151(c)(1) allows a taxpayer to deduct an exemption amount for each child of the taxpayer who is a dependent as defined in section 152. Under section 152(a), the term “dependent” means certain individuals over half of whose support was received from the taxpayer during the calendar year for which such individuals are claimed as dependents. Eligible individuals who may be

tion with respect to Luis. Respondent disallowed that deduction. Section 7491 does not apply because petitioner did not substantiate his deductions. Section 151 allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Section 152(a) provides, in pertinent part, that a dependent includes a son over half of whose support in the taxable year was received from the taxpayer. Sec. 152(a)(1). In determining whether or not an individual received over half of

s reported as a dependent on petitioner’s return using an incorrect Social Security number. A correct Social Security number was never provided.8 Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Under section 152(a), the term “dependent” means certain 8 Sec. 151(e), which was enacted on Aug. 20, 1996, as part of the Small Business Job Protection Act of 1996, Pub. L. 104-188, sec. 1615(a), 110 Stat. 1853, expressly denies a depen

asserted by respondent at trial, we conclude that petitioner had unreported income in the amounts of $8,856 in 1996 and $23,767 in 1997. D. Dependency Exemption Section 151(c) allows a taxpayer to claim an exemption for each dependent, as defined in section 152. In order to qualify as a dependent, an individual must be related to the taxpayer in one of the ways enumerated in section 152(a)(1) through (8), or, if the individual is unrelated to the taxpayer, the individual must live with the taxpa

In the case of a child of divorced parents, if the child is in the custody of one or both of his parents for more than one-half of the calendar year and receives more that half his support during that year from his parents, such child shall be treated, for purposes of section 152, as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year (the custodial parent).

In particular, and as relevant herein, section 151(c)(1)(B) provides an exemption for each dependent, as defined in section 152, who is a child of the taxpayer and who has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins.

y a qualifying divorce or separation instrument at the time they were made. Accordingly, the payments Mr. Meyer made before May 1995 are not deductible. Dependency Exemptions Section 151(a) and (c) allows a deduction for a “dependent” as defined in section 152. Sons or daughters of the taxpayer, - 7 - more than half of whose support during the calendar year is provided for by the taxpayer, are “dependents”. Sec. 152(a). Section 152(e)(1), however, further provides that if a child receives more t

educt $1,182 of the automobile insurance as alimony. - 9 - Accordingly, Mr. Maher is entitled to an alimony deduction of $9,846.67 in 1998. Dependency Exemptions Section 151(c) allows taxpayers an annual exemption for each “dependent” as defined in section 152. Section 152(a) defines dependents as certain individuals, including sons and daughters, “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 und

Discussion Section 151(c) allows an individual taxpayer to deduct an exemption amount for each dependent as defined in section 152 in computing taxable income.

Discussion Section 151(c) allows an individual taxpayer to deduct an exemption amount for each dependent as defined in section 152 in computing taxable income.

Section 213(a) allows deductions for medical expenses paid for “the taxpayer, his spouse, or a dependent (as defined in section 152)”.

Certain expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical care of the taxpayer or a dependent (as defined in section 152) may be allowed as a deduction to the extent that the expenses exceed 7.5 percent of the taxpayer’s adjusted gross income.

Section 151(c)(1) allows taxpayers to deduct an exemption amount for each dependent as defined in section 152.

Certain expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical care of the taxpayer or a dependent (as defined in section 152) may be allowed as a deduction to the extent that the expenses exceed 7.5 percent of the taxpayer’s adjusted gross income.

im to Exemption for Child of Divorced or Separated Parents. Discussion 1. 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. Section 152 defines a “dependent” as a son, daughter, sibling, parent, or an individual who has as a principal place of abode the home of the taxpayer and is a member of the taxpayer’s household. Section 152(e) provides that in the case

Section 151(c)(1) allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152.

med earned income credit. The first issue for decision is whether petitioner is entitled to the dependency exemption deduction for his son. Section 151(c) allows taxpayers to deduct an annual exemption - 5 - amount for each dependent, as defined in section 152. Under section 152(a), the term “dependent” means certain individuals, including the son or daughter of the taxpayer, over half of whose support was received from the taxpayer during the taxable year in which such individual is claimed as

burden of proof does not shift to respondent because petitioner has failed to comply with the requirements of section 7491(a)(1). - 4 - Section 151(c)(1) allows a taxpayer to claim an exemption deduction for each qualifying dependent as defined in section 152. As relevant here, section 152(a)(1) defines a “dependent” to mean a taxpayer's daughter, grandchildren, or grandparent who received or is treated under section 152(e) as having received over half of his or her support from the taxpayer. T

etitioner was entitled to - 5 - claim (1) a dependency exemption for Calesa, (2) head-of- household filing status, and (3) an EIC. Dependency Exemption Section 151(c) allows a taxpayer to deduct an exemption amount for each dependent, as defined in section 152. A dependent is an individual in one of the categories listed in section 152(a), aver half of whose support is received from the taxpayer. Sec. 152(a). In order to qualify as a dependent, the individual must be related to the taxpayer in o

(c) Payments Unrelated to Absence From Work.-- Gross income does not include amounts referred to in subsection (a) to the extent such amounts-- (1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in section 152), and (2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.

During the years in issue, petitioner was unmarried and had no dependents within the meaning of section 152.

Dependency Exemptions and Filing Status Section 151(c) allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152.

the dependency exemption deduction, or the child tax credit because he failed to substantiate his claims. Discussion 1. Dependency Exemption Deduction Section 151(c) allows a taxpayer to deduct an exemption amount for each "dependent" as defined in section 152. Section 152(a) defines a dependent as a son or daughter of the taxpayer, “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

Section 105(c) provides that: SEC.

A qualifying individual includes a child under the age of 13 who is a dependent of the taxpayer under section 152 for the purpose of the section 151(c) dependency exemption deduction.

at his filing status was single rather than head-of-household, and that he was not entitled to the child care, child tax, and earned income credits. Section 151 allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Section 152(a) provides, in pertinent part, that a dependent includes an - 4 - individual over half of whose support in the taxable year was received from the taxpayer and whose principal place of abode for the taxable year is the home o

ther than head of household in both years, and that he was not entitled to the child and dependent care and earned income credits for both years. Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent, as defined in section 152. Section 152(a) provides, in pertinent part, that a dependent includes an individual, such as a son or daughter, over one-half of whose support in the taxable year was from the taxpayer or is treated as received from the taxpayer under se

owed one dependency exemption deduction. With respect to the 1998 return, respondent disallowed all three of the claimed dependency exemption deductions. Section 151(c) allows a taxpayer to deduct an exemption amount for each dependent as defined in section 152. Section 152(a)(1), inter alia, defines a dependent as a daughter “over half of whose support * * * was received from the taxpayer (or is treated under subsection * * * (e) as received from the taxpayer)”. In relevant part, subsection (e)

Medical and Dental Expenses Section 213(a) permits a deduction for expenses paid during the taxable year for medical care of the taxpayer, his or her spouse, or a dependent (as defined in section 152), to the extent such expenses exceed 7.5 percent of adjusted gross income and to the extent such expenses are not compensated for by insurance or otherwise.

nt did not allow additional dependency exemptions for petitioner's fiancee and her daughters. Section 151(c) allows a taxpayer, subject to certain requirements, a deduction for a personal exemption for each of the taxpayer’s dependents as defined in section 152. A dependent is defined as an individual over half of whose total support is received from the taxpayer, and who must either be related to the taxpayer in one of the ways enumerated in section 152(a)(1) through (8) or be a member of the t

is not entitled to the dependency exemption for Bradley because petitioner has not substantiated that he had custody of the child for the greater portion of the year in issue. Section 151(a) and (c) allows a deduction for a dependent as defined in section 152. A son or a daughter of the taxpayer, over half of whose support during the calendar year is provided for by the taxpayer, is a dependent. See sec. 152(a). However, section 152(e)(1) further provides that if a child receives over half of h

titled to dependency exemptions for his sons because petitioner has not substantiated - 3 - that he had custody of them for the greater portion of either of the years in issue. Section 151(a) and (c) allows a deduction for a dependent as defined in section 152. A son or daughter of the taxpayer, over half of whose support during the calendar year is provided for by the taxpayer, is a dependent. See sec. 152(a). However, section 152(e)(1) further provides that if a child receives over half of his

s. Froemel, Joshua, and Amber. In the statutory notice of deficiency, respondent disallowed the claimed deductions. An individual taxpayer is allowed as a deduction in computing taxable income an additional exemption for each dependent as defined in section 152. See sec. 151(c)(1). A dependent is generally defined as an individual who receives over half of his support from the taxpayer in the calendar year in which the taxpayer's taxable year begins. See sec. 152(a). Individuals listed under thi

y Exemption Deductions The first issue for decision is whether petitioner is entitled to the claimed dependency exemption deductions for 1995 and 1996. Section 151(c) allows a taxpayer to deduct an exemption amount for each dependent, as defined in section 152. A dependent is defined as an individual, who is either a U.S. citizen, national, or resident of the United States, over half of whose support is received from the taxpayer. See sec. 152(a), (b)(3). In order to qualify as a dependent, an i

rect, and the burden is on the taxpayer to show that the determinations are incorrect. Rule 142(a); Welch v. Helvering, 290 U.S. 111 (1933). - 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 not

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): * * * * * * * (9) An individual (other than an individual who at any time d

a post office box in Philadelphia, Pennsylvania. - 12 - Discussion 1. Dependency Exemptions Section 151(c) allows a taxpayer, subject to certain requirements, a deduction for a personal exemption for each of the taxpayer's dependents as defined in section 152. A daughter or a granddaughter of a taxpayer over half of whose support, for the calendar year in which the taxable year of the taxpayer begins, is provided by the taxpayer qualifies as a dependent. Sec. 152(a)(1). Section 1.152-1(a)(2)(i)

cash reimbursement. - 11 - than one-half of Jacqueline's support during 1992. Petitioners assert that they are entitled to the deduction. Section 151(c)(1) generally allows as a deduction an exemption for each dependent of a taxpayer as defined in section 152. Section 152(a) provides, in general, that the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents. Eligible indiv

owed (1) the claimed dependency exemption deductions, (2) the head-of-household filing status, and (3) the claimed earned income credit. OPINION Section 151(c) allows taxpayers to deduct an annual exemption amount for each "dependent", as defined in section 152. Under section 152(a), the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents. Eligible individuals who may be c

s that he is entitled to six personal exemptions. According to petitioner, he is entitled to a personal exemption for each of his four children because at the close of each of the years in issue, each of his children was a "dependent", as defined by section 152. Petitioner further contends that he is entitled to a personal exemption for his spouse and for himself. - 9 - Respondent agrees that petitioner is entitled to five personal exemptions, three for his children, one for his spouse, and one

stated for the disallowance is that petitioner did not establish that she had provided more than one-half of Sandra's support during 1987. Section 151(c)(1) generally allows as a deduction an exemption for each dependent of a taxpayer as defined in section 152. Section 152(a) provides, in general, that the term "dependent" means certain individuals over half of whose support was received from the taxpayer during the taxable year in which such individuals are claimed as dependents. Eligible indi

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).

District Court, Southern District of Ohio, for tax evasion under section 7201 for the years 1983, 1984, and 1985 and bankruptcy fraud under section 152 of title 18 of the United States Code.

6 Dependency Exemption Deductions As relevant here, section 151 allows a taxpayer to deduct an exemption amount for each dependent, as defined in section 152, whose gross income for the calendar year is less than the exemption amount.

Section 151(c)(1)(A) allows a taxpayer to claim an exemption for each dependent (as defined in section 152) whose gross income is less than the exemption amount.

tc., by maintaining the records needed to establish such entitlement. Sec. 6001; sec. 1.6001-1(a), Income Tax Regs. An individual taxpayer is allowed as a deduction in computing taxable income an additional exemption for each dependent as defined in section 152. Sec. 151(c)(1). A dependent is generally defined as an individual who receives over half of his support from the taxpayer in the calendar year in which the taxpayer's taxable year begins. Sec. 152(a). Individuals listed under this genera

Columbus, Ohio. The issue is whether Tara qualified as petitioner's dependent during those years. Section 151(a) and (c) allows a taxpayer, subject to certain requirements, a deduction for personal exemptions for each of his dependents as defined in section 152. Pursuant to section - 255 - 152(b)(3), an individual, other than a child of the taxpayer, who is not a citizen or national of the United States is excluded from the definition of the term "dependent" unless the person is a resident of th

Under section 151, a taxpayer is allowed an exemption for himself and an exemption for each dependent as defined in section 152: (1) Whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than the exemption amount; or (2) who is a child of the taxpayer and who has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or is a student.

ing, 292 U.S. 435, 440 (1934). This includes the burden of substantiation. Hradesky v. Commissioner, 65 T.C. 87, 90 (1975), affd. per curiam 540 F.2d 821 (5th Cir. 1976). Section 151(c)(1) allows individuals an exemption for dependents as defined in section 152. Correspondingly, section 152(a)(1) includes a grandchild of the taxpayer as a dependent provided that the taxpayer supplied over one-half of the support for such grandchild. Section 6001 and the regulations promulgated thereunder require

Columbus, Ohio. The issue is whether Tara qualified as petitioner's dependent during those years. Section 151(a) and (c) allows a taxpayer, subject to certain requirements, a deduction for personal exemptions for each of his dependents as defined in section 152. Pursuant to section - 255 - 152(b)(3), an individual, other than a child of the taxpayer, who is not a citizen or national of the United States is excluded from the definition of the term "dependent" unless the person is a resident of th

Section 151(c) allows an exemption for each of a taxpayer's dependents, as defined in section 152, who is a child of the taxpayer under age 19 or, if a student, under age 24.

section 105(a): (c) Payments Unrelated to Absence From Work.-- Gross income does not include amounts referred to in subsection (a) to the extent such amounts-- (1) constitute payment for the permanent loss or loss of use of a member or function of the body, or the permanent disfigurement, of the taxpayer, his spouse, or a dependent (as defined in section 152), and (2) are computed with reference to the nature of the injury without regard to the period the employee is absent from work.

If the child is under the age of 19, and is a "dependent" within the meaning of section 152, the exemption will be allowed.