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Discussion
1. Dependency Exemptions
Sections 151 and 152 provide that a taxpayer is entitled to
deduct an exemption for a minor dependent if the taxpayer
provides over half of the support for the minor dependent. In
the case of a minor dependent whose parents are divorced or
separated and together provide over half of the support for the
minor dependent, section 152(e)(1) provides that the parent
having custody for a greater portion of the calendar year
(“custodial parent”) generally shall be treated as providing over
half of the support for the minor dependent. A noncustodial
parent may be treated as providing over half of the support for
the minor dependent if the requirements of section 152(e)(2) are
satisfied. Section 152(e)(2) provides:
(2) Exception where custodial parent releases claim to
exemption for the year.–-A child * * * received over half of
his support during a calendar year from the noncustodial
parent if–-
(A) 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
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent’s return for the
taxable year beginning during such calendar year.
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Last modified: May 25, 2011