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Dependency Exemptions
Petitioner argues that he is entitled to claim dependency
exemption deductions with respect to his children because he has
“been paying child support for them.” Generally, sections 151
and 152 provide that a taxpayer is entitled to deduct an
exemption for a minor dependent if the taxpayer provides over
half of the support for the minor dependent. An exception exists
in the case of a minor dependent whose parents are divorced or
separated and together provide over half of the support for the
minor dependent. 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 dependent.2
A noncustodial parent, however, may be treated as providing
over half of the support for the minor dependent 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
2 An exception also exists in the case of a multiple support
agreement. Sec. 152(c). Petitioner did not provide any evidence
of a multiple support agreement.
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Last modified: May 25, 2011