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the most recent custody decree if there is one in effect. Since
the State court custody decree declared that the primary
residence of the children was with Mr. Wooten, he is considered
the children’s custodial parent under section 152(e). Therefore,
Mr. Wooten is entitled to claim the dependency exemption
deductions for William and Kenya.
Petitioner, as the noncustodial parent, would be allowed the
dependency exemption deductions only if one of three statutory
exceptions were met. Under these exceptions, the noncustodial
parent is treated as providing over half of a child’s support
and, therefore, is entitled to the dependency exemption
deductions 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
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Last modified: May 25, 2011