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As to the support test, the taxpayer generally must provide
more than half of a claimed dependent’s support for the calendar
year in which the taxable year of the taxpayer begins. Sec.
152(a). In the case of a child of divorced parents, the
custodial parent generally is entitled to the deduction. Sec.
152(e)(1). A noncustodial parent, however, is entitled to the
deduction, pursuant to section 152(e)(2) 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.
Respondent has prescribed Form 8332 for this purpose.
Here, petitioner is the noncustodial parent of Alejandro.
Respondent has requested petitioner to provide a completed Form
8332 as to Alejandro to comply with the written declaration
requirement of section 152(e)(2)(A). Because petitioner has
never done so, she is not entitled to a dependency exemption
deduction for Alejandro.3
3 Additionally, petitioner has failed to meet the support
test. She has not presented any evidence regarding the total
cost of the support for Alejandro or the portion of the total
support she provided.
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Last modified: May 25, 2011