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152(e)(1). Under this rule, the parent with custody of the child
for the greater portion of the year (the “custodial parent”)
generally is treated as having provided over half of the child’s
support, regardless of which parent actually provided the
support. Id. Custody is determined as follows:
“Custody”, for purposes of this section, will be determined
by the terms of the most recent decree of divorce or
separate maintenance, or subsequent custody decree, or, if
none, a written separation agreement. In the event of so-
called “split” custody, or if neither a decree or agreement
establishes who has custody, or if the validity or
continuing effect of such decree or agreement is uncertain
by reason of proceedings pending on the last day of the
calendar year, “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. An exception to the special
rule exists which entitles the noncustodial parent to the
dependency exemption deduction. Sec. 152(e)(2). For the
exception to apply, the custodial parent must sign a written
declaration releasing his or her claim to the deduction, and the
noncustodial parent must attach the declaration to his or her tax
return. Id. The Internal Revenue Service provides Form 8332,
Release of Claim to Exemption for Child of Divorced or Separated
Parents, which can be used as the written declaration required by
section 152(e)(2).
A credit generally is allowed to a taxpayer for each
qualifying child of the taxpayer. Sec. 24(a). Among other
requirements, a qualifying child is one for whom the taxpayer is
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Last modified: May 25, 2011