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(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 subsection (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 (hereinafter in this subsection referred
to as the “custodial parent”).
(2) Exception where custodial parent releases claim to
exemption for the year.--A child of parents described in
paragraph (1) shall be treated as having received over half
of his support during a calendar year from the noncustodial
parent 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.
The regulations provide that a noncustodial parent may claim
an exemption for a dependent child “only if the noncustodial
parent attaches to his/her income tax return for the year of the
exemption a written declaration from the custodial parent stating
that he/she will not claim the child as a dependent”. Sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
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Last modified: May 25, 2011