- 4 -
taxpayer "over half of whose support, for the calendar year in
which the taxable year of the taxpayer begins, was received from
the taxpayer (or is treated under subsection (c) or (e) as
received from the taxpayer)".
Section 152(e) provides a special rule in the case of a
child of parents who lived apart at all times during the last 6
months of the calendar year. Section 152(e)(1) provides that, if
the child receives over half of his support from his parents and
he is in the custody of one or both of his parents for more than
half of the year, then the child is treated as receiving over
half of his support from the custodial parent. In the case of
the remarriage of a parent, such as Mrs. Chandler, support of a
child received from the parent's new spouse is treated as
received from the parent. Sec. 152(e)(5).
Section 152(e)(1)(B) provides that the custodial parent is
the parent who had custody of the child for the greater portion
of the calendar year. Petitioner testified that he has not seen
Grant for 8 years and that Grant did not live with him at any
time during 1998. Because Mrs. Chandler had custody of Grant for
the greater portion of 1998, she is the custodial parent. See
sec. 152(e)(1)(B).
Pursuant to section 152(e)(2), the child is treated as
receiving over half of his or her support from the noncustodial
parent only if the custodial parent signs a written declaration
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011