- 5 -
parent who, as between both parents, has the physical
custody of the child for the greater portion of the calendar
year.
Sec. 1.152-4(b), Income Tax Regs. One exception to this special
rule exists which entitles the noncustodial parent to the
dependency exemption deduction. Sec. 152(e). For the exception
to apply, the custodial parent must sign a written declaration
releasing his or her claim to the deduction, and the noncustodial
parent must attach the declaration to his or her tax return.
Sec. 152(e)(2).
The record leaves several gaps in the recounting of the
legal process relating to petitioner’s divorce. However, it
appears that the only governing legal document concerning
petitioner’s custodial relationship with the children, as of
1998, is the temporary order issued in 1994. It is evident from
this order--as well as from the fact that the children physically
resided exclusively with petitioner’s wife--that petitioner’s
wife was the custodial parent during 1998. Petitioner did not
attach to his return a written declaration from his wife
releasing her claim to the dependency exemption deductions for
1998. Therefore, petitioner, as the noncustodial parent, is not
entitled to the dependency exemption deductions for that year,
regardless of the amount he contributed toward the support of his
children. Secs. 151 and 152.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011