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b. Section 152(e) Exceptions
Petitioner, as a "noncustodial parent", may still claim the
dependency exemption deduction if one of three statutory
exceptions to section 152(e) is met. If the requirements of any
of the three statutory exceptions are met, the noncustodial
parent is treated as providing over half of a child's support for
that tax year.
The first statutory exception requires the custodial parent
to sign a written declaration that the custodial parent will not
claim the child as a dependent. Sec. 152(e)(2)(A). The
noncustodial parent must attach the written declaration to the
noncustodial parent's return for the taxable year. Sec.
152(e)(2)(B).
Petitioner did not ask for, or receive, such a written
declaration from his ex-wife, the custodial parent, and therefore
did not attach the written declaration to petitioners' returns
for the tax years in issue. Petitioner testified to an oral
agreement with his ex-wife, but such an agreement does not
satisfy the statutory requirements of section 152(e)(2).
The second exception, section 152(e)(3), concerns multiple-
support agreements and does not apply to this case.
Finally, the third exception requires a "qualified pre-1985
instrument". Sec. 152(e)(4). A "qualified pre-1985 instrument"
is, in pertinent part, any decree of divorce, separate
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