- 5 - * * * was received from the taxpayer (or is treated under subsection * * * (e) as received from the taxpayer)". Sec. 152(a). Section 152(e) provides special rules for a child of parents who have not lived together for the last 6 months of the calendar year. In that situation, the statute provides that if a child receives over one-half of his or her support from his or her parents, the child shall be treated as receiving over one-half of his or her support from the custodial parent, unless, as relevant here, 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 “the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year.” Sec. 152(e)(2)(A) and (B). Under those circumstances the child is treated as receiving over one- half of his or her support from the noncustodial parent. Petitioner relies upon section 152(e) in support of his position that he is entitled to the dependency exemption deductions claimed on his returns. Respondent argues, primarily, that section 152(e) does not apply because it has not been established that the children received over one-half of their support from their parents.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011