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During 1998, petitioner’s daughter did not live with him for
more than half of the taxable year, and petitioner’s former wife
had custody of the child. Petitioner made all child support
payments as ordered by the Decree. On his 1998 Federal income
tax return, petitioner claimed a dependency exemption deduction
for his daughter and head of household filing status.
Notwithstanding the provisions of the Decree, petitioner’s former
wife refused to sign Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents.
Discussion
1. Dependency Exemption
Section 151 provides that in computing taxable income an
individual is entitled to deduct an exemption for qualified
dependents as that term is defined in section 152. Section 152
defines a “dependent” as a son, daughter, sibling, parent, or an
individual who has as a principal place of abode the home of the
taxpayer and is a member of the taxpayer’s household.
Section 152(e) provides that in the case of divorced
parents:
SEC. 152(e) Support Test in Case of Child of Divorced
Parents, Etc.--
(1) Custodial parent gets exemption.--Except as
otherwise provided in this subsection, if--
(A) a child * * * receives over half of his
support during the calendar year from his parents--
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Last modified: May 25, 2011