(a) Section 151(e) allows to a taxpayer an exemption for each dependent (as defined in section 152) whose gross income (as defined in section 61) for the calendar year in which the taxable year of the taxpayer begins is less than the amount provided in section 151(e)(1)(A) applicable to the taxable year of the taxpayer, or who is a child of the taxpayer and who—
(1) The taxable year of the taxpayer begins, or
(2) Is a student, as defined in paragraph (b) of § 1.151-3.
No exemption shall be allowed under section 151(e) for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. The amount provided in section 151(e)(1)(A) is $750 in the case of a taxable year beginning after December 31, 1972; $700 in the case of a taxable year beginning after December 31, 1971, and before January 1, 1973; $650 in the case of a taxable year beginning after December 31, 1970, and before January 1, 1972; $625 in the case of a taxable year beginning after December 31, 1969, and before January 1, 1971; and $600 in the case of a taxable year beginning before January 1, 1970. For special rules in the case of a taxpayer whose taxable year is a fiscal year ending after December 31, 1969, and beginning before January 1, 1973, see section 21(d) and the regulations thereunder.
(b) The only exemption allowed for a dependent of the taxpayer is that provided by section 151(e). The exemptions provided by section 151(c) (old-age exemptions) and section 151(d) (exemptions for the blind) are allowed only for the taxpayer or his spouse. For example, where a taxpayer provides the entire support for his father who meets all the requirements of a dependent, he is entitled to only one exemption for his father (section 151(e)), even though his father is over the age of 65.
[T.D. 7114, 36 FR 9019, May 18, 1971]
Notes of Decisions
Cited in
7
cases, 1970–1995 · leading case:
Chacon, 64 T.C.M. 1169 (Tax Ct. 1992).
Chacon, 64 T.C.M. 1169 (Tax Ct. 1992).
· cites it 2× “For the purposes of section 151(c)(1), gross income *672 is defined by section 61 and does not include payments of exempt Social Security benefits.”
Ruch v. Comm'r, 44 T.C.M. 964 (Tax Ct. 1982).
· cites it 2× “It is clearly a threshold requirement of section 151(e)(1)(A) that a dependency exemption may not be claimed for a person who had in excess of $750 in gross income during the taxable year regardless of the amount of support provided. Section 1.”
Barnes v. Comm'r, 52 T.C.M. 1170 (Tax Ct. 1986).
· cites it 2× “In this regard we note that petitioner's parents worked at their grocery store sometimes six days a week *39 to pay off certain personal debts they owed in connection with the store.”
Finley v. Comm'r, 37 T.C.M. 1745 (Tax Ct. 1978).
· cites it 2× “152(a)(4), and that her gross income was less than $ 675 in 1971 and $ 750 in 1973.”
Huff v. Comm'r, 69 T.C.M. 2551 (Tax Ct. 1995).
· cites it 2× “For 1991, petitioner was entitled to claim an exemption for Sherry and is entitled to deduct any medical expenses paid on her behalf for that year.”
Di Pierdomenico v. Comm'r, 29 T.C.M. 1337 (Tax Ct. 1970).
· cites it 2× “152" type="statute"> 152 of the Internal Revenue Code of 1954 , 1 the petitioner must prove that he contributed, during the taxable year in issue, more than one-half of the support of each of his children for whom the dependency deduction is claimed.”
Frohlinger v. Comm'r, 29 T.C.M. 1480 (Tax Ct. 1970).
· cites it 2× “151" type="statute"> sections 151 and 152 of the Internal Revenue Code of 1954 , 1 the petitioner must prove that he contributed, during the taxable year in issue, more than one-half 1481 of the support of his daughter for whom the dependency deduction is claimed.”
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