MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined a deficiency of $ 3,510 in petitioner's Federal income tax for his 2006 tax year. We must decide the following issues: (1) Whether petitioner is entitled to dependency exemption deductions for two of his minor children pursuant to section 151(c); 1 (2) whether petitioner is entitled to a child tax credit pursuant to section 24(a) for each of those children; and (3) whether petitioner is entitled to head-of-household filing status.
FINDINGS OF FACT
Some of the facts and certain exhibits have been stipulated. The stipulations of fact are incorporated in this opinion by reference and are found accordingly.
At the time the petition was filed, petitioner resided in Miami, Florida.
Petitioner is employed by the Florida State Courts.
Petitioner has four minor children, I.D.G., 2 born in 1998, C.L.G., born in 1999, D.S.G., born in 2003, and R.A.G., born in 2006 (hereinafter collectively the children). Three of petitioner's children, I.D.G., C.L.G., and D.S.G., are from a previous relationship with Evelyn Casiano. 3 Petitioner's fourth child, R.A.G., is from his current relationship with Lecreshia Neal (Ms. Neal). Petitioner was not married to Ms. Neal during his 2006 tax year. 4
During his 2006 taxable year, the children lived with petitioner for most of the year. Petitioner provided the children with food, clothing, and housing while making biweekly child support payments of $ 332 to Ms. Casiano. 5
On his 2006 tax return petitioner claimed head-of-household filing status, dependency exemption deductions for I.D.G. and R.A.G., and child tax credits. 6
On February 11, 2008, respondent sent petitioner a notice of deficiency that determined his filing status as single and disallowed his claimed dependency exemption deductions and child tax credits. Petitioner timely filed a petition with this Court.
OPINION
Generally, the Commissioner's determinations in the statutory notice of deficiency are presumed correct. See Rule 142(a)(1); Welch v. Helvering, 290 U.S. 111, 115, 54 S. Ct. 8, 78 L. Ed. 212, 1933-2 C.B. 112 (1933). Deductions are a matter of legislative grace, and taxpayers bear the burden of proving that they are entitled to the deductions claimed. See Rule 142(a); INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84, 112 S. Ct. 1039, 117 L. Ed. 2d 226 (1992); New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440, 54 S. Ct. 788, 78 L. Ed. 1348, 1934-1 C.B. 194 (1934). 7
We first address petitioner's dependency exemption deductions. Section 151(c) allows a taxpayer to deduct an annual exemption amount for each dependent of the taxpayer. Section 152(a) defines dependent to include a "qualifying child" or a "qualifying relative." Generally, a qualifying child is a child of the taxpayer who has the same principal place of abode as the taxpayer for more than one-half of the taxable year and meets an age restriction and a self-support prohibition that are not at issue here. Sec. 152(c).
There is a special rule in cases of divorced parents or parents who live apart at all times during the last 6 months of the calendar year and who provide over one-half of the child's support during such calendar year. Sec. 152(e). In those instances, the child may be treated as the qualifying child of the noncustodial parent if the custodial parent signs a written declaration waiving his or her right to claim the child and attaches the written declaration to the return. Sec. 152(e)(1) and (2). 8 The custodial parent is the parent who has custody of the child for the greater portion of the calendar year. Sec. 152(e)(4)(A).
Petitioner and Ms. Casiano, who provided more than one-half of I.D.G.'s support for 2006, lived apart for the last 6 months of 2006. Petitioner did not introduce an agreement that establishes legal custody of the children. If neither a divorce decree nor an agreement establishes who has custody, then custody will be deemed to be with the parent who, as between both parents, has the physical custody of the children for the greater portion of the calendar year. Sec. 1.152-4(b), Income Tax Regs. Petitioner had physical custody of I.D.G. for more than one-half of 2006. Accordingly, we hold that I.D.G. is a qualifying child of petitioner. Moreover, petitioner did not waive the dependency exemption by attaching a written declaration to his return. Consequently, petitioner is entitled to a dependency exemption deduction for I.D.G.
Following the birth of R.A.G. in December 2006, Ms. Neal and R.A.G. lived with petitioner and petitioner provided most of R.A.G.'s support for the remainder of 2006. The period preceding the birth of a child does not prevent such child from qualifying as a dependent. Sec. 1.152-1(b), Income Tax Regs.9 Moreover, Ms. Neal did not claim R.A.G. as a dependent. Accordingly, R.A.G. is a qualifying child. Consequently, petitioner is entitled to a dependency exemption deduction for R.A.G.
We next address the child tax credit. Subject to limitations based on adjusted gross income, a taxpayer is entitled to a child tax credit with regard to each qualifying child of the taxpayer. Sec. 24(a). A qualifying child for purposes of the child tax credit is a child who is a qualifying child under section 152(c) and who is under the age of 17. Sec. 24(c). As we held above, petitioner is entitled to treat R.A.G. and I.D.G. as qualifying children for his 2006 tax year. Additionally, the age test is not in dispute. Accordingly, we hold that petitioner is entitled to child tax credits for R.A.G. and I.D.G. for his 2006 tax year.
We next address petitioner's filing status. Section 1(b) provides a special tax rate for an individual filing as a head of household. As relevant herein, section 2(b)(1) defines "a head of a household" as an unmarried individual who maintains as his home a household that for more than one-half of the year constitutes the principal place of abode of a qualifying child as defined in section 152(c), determined without regard to section 152(e).
The record shows that I.D.G. lived with petitioner for more than one-half of 2006. As stated above, I.D.G. is petitioner's child, and I.D.G. meets age and self-support restrictions that are not in issue. Additionally, petitioner is unmarried. Accordingly, we hold that petitioner is entitled to head-of-household filing status for his 2006 tax year.
We have considered all of the contentions and arguments of the parties that are not discussed herein, and we find them to be without merit, irrelevant, or moot.
To reflect the foregoing,
Decision will be entered for petitioner.