- 4 -
a decree of divorce and the child is in the custody of one or
both of his parents for more than one-half of the year, then the
child will be treated as receiving over half of his support from
the parent having custody for a greater portion of the calendar
year.
Petitioner, as the “noncustodial parent”, is allowed to
claim the children as dependents only if one of three statutory
exceptions in section 152(e) applies. If an exception applies,
the “noncustodial parent” is treated as providing over half of a
child’s support. We focus on section 152(e)(2), the exception on
which petitioner relies.
Section 152(e)(2) applies if “the custodial parent signs a
written declaration” that such custodial parent will not claim
such child as a dependent, and the noncustodial parent attaches
such written declaration to the noncustodial parent’s return for
the taxable year.
Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984), provides that a noncustodial
parent may claim the 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 for the taxable year beginning in such calendar year.”
The declaration required under section 152(e)(2) must be made on
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011