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152(a). In the case of a child of divorced parents, if the child
is in the custody of one or both of his parents for more than
one-half of the calendar year and receives more that half his
support during that year from his parents, such child shall be
treated, for purposes of section 152, as receiving over half of
his support during the calendar year from the parent having
custody for a greater portion of the calendar year (the custodial
parent). Sec. 152(e)(1). A custodial parent may release claim
to the exemption pursuant to the provisions of section 152(e)(2),
which provides:
SEC. 152(e). Support Test in Case of Divorced Parents,
Etc.--
* * * * * * *
(2) Exception where custodial parent releases
claim to exemption for the year.--A child of parents *
* * 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.
For purposes of this subsection, the term “noncustodial
parent” means the parent who is not the custodial
parent.
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Last modified: May 25, 2011