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the child receives over half his support during the year from his
parents, the parent with custody of the child for the greater
portion of the year (the “custodial parent”) generally is treated
as having provided over half of the child’s support, regardless
of which parent actually provided the support. Id. Under
section 152(e)(2) an exception to this special rule exists which
may entitle the noncustodial parent to the dependency exemption.
For the exception to apply, the custodial parent must sign a
written declaration releasing his or her claim to the exemption,
and the noncustodial parent must attach the declaration to his or
her tax return. Id.
In addition to the exemption under section 151(a), a child
tax credit generally is allowed to a taxpayer for each qualifying
child of the taxpayer. Sec. 24(a). Among other requirements, a
qualifying child is an individual for whom the taxpayer is
allowed a dependency exemption under section 151. Sec.
24(c)(1)(A).
Petitioner admitted that he was the noncustodial parent
during the taxable year in issue. Because petitioner did not
obtain and attach to his 2001 Federal income tax return a Form
8332 or a similar declaration signed by Ms. Kingston releasing
her exemption, petitioner is not entitled to the dependency
exemption. Secs. 151 and 152.
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Last modified: May 25, 2011