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Dependency Exemptions
Section 151(c)(1) allows a taxpayer to deduct an exemption
amount for each dependent as defined in section 152. Under
section 152(a), the term “dependent” means certain individuals
over half of whose support during the calendar year was received
from the taxpayer. Eligible individuals who may be claimed as
dependents include a son or daughter of the taxpayer. Sec.
152(a)(1).
When a child’s parents are divorced, section 152(e)(1)
provides a special rule to determine which one of them, if
either, is entitled to the dependency exemption. That section
provides that, if a child received over half of his support from
his divorced parents, and such child is in the custody of one or
both of his parents for more than one-half of the calendar year,
then the parent having custody for a greater portion of the
calendar year is entitled to the dependency exemption.2 See sec.
1.152-4(a), Income Tax Regs.; sec. 1.152-4T, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984), to the effect that
2 Sec. 152(e)(2) provides an exception to the rules stated
above. That section allows the dependency exemption to the
noncustodial parent when the custodial parent agrees to release
the exemption. To obtain the advantage of this exception, the
noncustodial parent must obtain from the custodial parent a
written declaration that he or she “will not claim such child as
a dependent for any taxable year beginning in such calendar
year”, and the noncustodial parent must attach the written
declaration to his or her tax return. Sec.152(e)(2).
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Last modified: May 25, 2011