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SEC. 152(e). Support Test in Case of Divorced Parents,
Etc.--
* * * * * * *
(2) Exception where custodial parent releases
claim to exemption for the year.--A child of parents *
* * 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.
The temporary regulations promulgated with respect to
section 152(e) provide 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.”2 Sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg. 34459
2 Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
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Last modified: May 25, 2011