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Since petitioner's divorce decree declares that the primary
residence of the children shall be with Ms. White, she is
considered the children's "custodial parent" under section
152(e).
Petitioner, as the "noncustodial parent", is allowed to
claim a child as a dependent only if one of three statutory
exceptions are met. Under these exceptions, the "noncustodial
parent is treated as providing over half of a child's support
and, therefore, entitled to the dependency exemption if:
(1)(a) The custodial parent signs a written declaration
that such custodial parent will not claim such child as a
dependent, and
(b) the noncustodial parent attaches such written
declaration to the noncustodial parent's return for the taxable
year (section 152(e)(2)); or
(2) a multiple support agreement pursuant to section 152(c)
determines support (section 152(e)(3)); or
(3)(a) a qualified pre-1985 instrument provides that the
noncustodial parent shall be entitled to any deduction allowable
under section 151 for such child, and
(b) the noncustodial parent provides at least $600 for the
support of such child during the calendar year (section
152(e)(4)).
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Last modified: May 25, 2011