Taxpayers denied child tax breaks.

November 23, 2016





Taxpayers denied child tax breaks. For part of a year, a married couple lived with a child from the wife’s previous marriage. The couple claimed a dependency exemption deduction and a child tax credit on their joint tax return. The child’s father apparently also claimed the child as a dependent on his return. The IRS disallowed the couple’s tax breaks. The U.S. Tax Court agreed. The taxpayers couldn’t prove they met the requirements, including that the child lived in the same residence with them for more than one-half of the tax year. (TC Memo 2016-206)