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Section 152(a)(1), as relevant herein, defines the term
“dependent” to mean a taxpayer’s child, provided that more than
half of the child’s support was received from the taxpayer or is
treated under section 152(e) as received from the taxpayer.
Section 152(e)(1), as relevant herein, provides as a general
rule that in the case of a child of divorced parents, the child
shall be treated as receiving over half of his or her support
from the custodial parent. However, section 152(e)(4) provides
an exception to the general rule for certain pre-1985
instruments.
Section 152(e)(4)(A) provides that a child of divorced
parents shall be treated as receiving over half of his or her
support from the noncustodial parent if: (1) A qualified pre-
1985 instrument between the child’s parents provides that the
noncustodial parent shall be entitled to claim the child as a
dependent; and (2) the noncustodial parent provides at least $600
for the support of the child during the year in issue.
Section 152(e)(4)(B), as relevant herein, defines the term
“qualified pre-1985 instrument” to mean a divorce decree: (1)
That is executed before January 1, 1985; (2) that contains a
provision providing that the noncustodial parent shall be
entitled to claim the child as a dependent; and (3) that is not
modified on or after January 1, 1985, to expressly provide that
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Last modified: May 25, 2011