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NAPLES: 239-262-1040 | MARCO ISLAND: 239-394-7502
NAPLES: 239-262-1040 | MARCO ISLAND: 239-394-7502
The Tax Court denied a divorced, noncustodial parent the dependency exemption for his minor daughter because he did not meet the qualifying child requirements of IRC Sec. 152(c). The taxpayer neither showed he met the support requirements under IRC Sec. 152(d), nor submitted Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) with his tax return. While the divorce decree allowed him to claim the exemption in odd years if current in his child support payments, the requirements of the Internal Revenue Code were not met. The child tax credit and head of household filing status also were denied. Devin G. Seeliger , TC Memo 2017-175 (Tax Ct.).
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