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exemptions. Our review of the relevant IRS publications reveals
that the guidance given to taxpayers for the years at issue is
less than clear and may even be misleading regarding the effect
of a State court decree on the ability of the noncustodial parent
to claim the dependency exemption for his or her child.9
9The IRS issued administrative guidance in the form of
instructions to taxpayers to assist them in complying with the
requirements of sec. 152(e)(2) for each of the years at issue.
See Publications 501, Exemptions, Standard Deduction, and Filing
Information (for use in preparing 1993 returns and 1994 returns),
and Publications 504, Divorced or Separated Individuals (for use
in preparing 1993 returns and 1994 returns). Each of these
publications states that the noncustodial parent is treated as
the parent who gave more than half the child’s support (and
therefore is entitled to claim the dependency exemption for the
child) if “The custodial parent signs a statement agreeing not to
claim the child’s exemption, and the noncustodial parent attaches
this statement to his or her return”. In another section of the
publications, the IRS addresses how a noncustodial parent who has
been awarded the right to claim the dependency exemption for his
or her child in a divorce decree or separation agreement may
demonstrate his or her entitlement to the child’s dependency
exemption. For example, in Publication 501, Exemptions, Standard
Deduction, and Filing Information (for use in preparing 1993
returns), the IRS states as follows:
Noncustodial parent. The noncustodial parent will be
treated as providing more than half of the child’s
support if:
* * * * * * *
2) A decree or agreement went into effect after 1984
and it unconditionally states that the
noncustodial parent can claim the child as a
dependent * * *
See also Publication 501, Exemptions, Standard Deduction, and
Filing Information (for use in preparing 1994 returns), and
Publication 504, Divorced or Separated Individuals, (for use in
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