- 3 -
minor child whose parents are divorced or separated and together
provide over half of the support for the minor child, section
152(e)(1) provides that the parent having custody for a greater
portion of the calendar year (“custodial parent”) generally shall
be treated as providing over half of the support for the minor
child.
A noncustodial parent, however, may be treated as providing
over half of the support for the minor child if the requirements
of section 152(e)(2) are satisfied. Section 152(e)(2) provides
that a noncustodial parent is treated as providing over half of
the support if
(A) the custodial parent signs a written declaration
* * * 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 Internal Revenue Service prescribed Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents,
as the appropriate form in which the noncustodial parent may
satisfy the written declaration requirement of section 152(e)(2).
See Miller v. Commissioner, 114 T.C. 184, 190 (2000), affd. on
another ground sub nom. Lovejoy v. Commissioner, 293 F.3d 1208
(10th Cir. 2002); sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011