- 5 -
dependent where the parents are divorced or separated. See sec.
152(e).
Generally, if a child’s parents are divorced, the child is
in the custody of one or both for the year, and the parents
provide over half of the child’s support, the custodial parent
(the parent with custody for the greatest portion of the year) is
treated as having provided over half of the child’s support for
the year, and that parent may deduct the exemption amount with
respect to such child for the year. Sec. 152(e)(1). The
applicable regulations provide that “In the event of so-called
‘split’ custody, * * * ‘custody’ will be deemed to be with the
parent who, as between both parents, has the physical custody of
the child for the greater portion of the calendar year.” Sec.
1.152-4(b), Income Tax Regs.
The “noncustodial parent”, however, may claim the child as a
dependent 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. Sec. 152(e)(2). The declaration required under section
152(e)(2) must be made either on a completed Form 8332, or on a
statement conforming to the substance of Form 8332. See sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011