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(ii) who are separated under a
written separation agreement, or
(iii) who live apart at all times
during the last 6 months of the calendar
year, and
(B) such child is in the custody of one
or both of his parents for more than one-half
of the calendar year,
such child shall be treated, for purposes of
subsection (a), as receiving over half of his
support during the calendar year from the parent
having custody for a greater portion of the
calendar year (hereinafter in this subsection
referred to as the "custodial parent").
(2) Exception where custodial parent releases
claim to exemption for the year.--A child of
parents described in paragraph (1) shall be
treated as having received over half of his
support during a calendar year from the
noncustodial parent if--
(A) the custodial parent signs a written
declaration (in such manner and form as the
Secretary may by regulations prescribe) that
such custodial parent will not claim such
child as a dependent for any taxable year
beginning in such calendar year, and
(B) the noncustodial parent attaches
such written declaration to the noncustodial
parent's return for the taxable year
beginning during such calendar year.
For purposes of this subsection, the term
"noncustodial parent" means the parent who is not
the custodial parent.
(3) Exception for multiple-support
agreement.--This subsection shall not apply in any
case where over half of the support of the child
is treated as having been received from a taxpayer
under the provisions of subsection (c).
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Last modified: May 25, 2011