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amount for each dependent, as defined in section 152. Under
section 152(a), the term “dependent” means certain individuals,
including the son or daughter of the taxpayer, over half of whose
support was received from the taxpayer during the taxable year in
which such individual is claimed as a dependent.
Subject to exceptions not applicable here, section 152(e)
provides a support test for children of parents who are divorced,
separated, or living apart. It provides:
(1) Custodial parent gets exemption.-–Except as otherwise
provided in this subsection, if–-
(A) a child (as defined in section 151(c)(3))receives
over half of his support during the calendar year from
his parents-–
(i) who are divorced or legally separated under
a decree of divorce or separate maintenance,
(ii) who are separated under a written
separation agreement, or
(iii) who live apart at all times during the
last 6 months of the calendar year, and
(B) such child is in the custody of one or both of his
parents for more than one-half of the calendar year,
such child shall be treated for purposes of * * * [section
152(a)] as receiving over half of his support during the
calendar year from the parent having custody for a greater
portion of the calendar year * * * [i.e., custodial parent].
Moreover, section 1.152-4(b), Income Tax Regs., generally
provides that, in the absence of a custody or divorce decree or
written separation agreement, “‘custody’ will be deemed to be
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Last modified: May 25, 2011