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(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).
In the present case, the exceptions in section 152(e)(3) and
(4) do not apply. There was no multiple support agreement and,
since petitioner's divorce decree and subsequent dependency
exemption order were rendered after 1985, there was no pre-1985
instrument. Thus, petitioner is entitled to the dependency
exemptions only if the requirements of section 152(e)(2) are met.
Section 152(e)(2)(A) specifically requires that the
custodial parent sign "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".
Pursuant to this statutory provision, temporary regulations were
promulgated that provide: "The written declaration may be made
on a form to be provided by the Service for this purpose. Once
the Service has released the form, any declaration made other
than on the official form shall conform to the substance of such
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Last modified: May 25, 2011