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(ii) who are
separated under a written
separation agreement, or
(iii) who live apart
at all times during the
last 6 months of the
calendar year, and
(B) such child is in the
custody of one or both of his
parents for more than one-half of
the calendar year,
such child shall be treated, for purposes of subsection
(a), as receiving over half of his support during the
calendar year from the parent having custody for a
greater portion of the calendar year (hereinafter in
this subsection referred to as the “custodial parent”).
(2) Exception where custodial parent
releases claim to exemption for the year.–-A
child of parents described in paragraph (1)
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