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more than half of whose support during the calendar year is
provided for by the taxpayer, are “dependents”. Sec. 152(a).
Section 152(e)(1), however, further provides that if a child
receives more than half of his support during the calendar year
from parents who are divorced or legally separated, or who live
apart at all times during the last 6 months of the calendar year,
and if the child is in the custody of one or both of his parents
for more than one-half of the calendar year, then the child is
treated as receiving more than half of his support during the
year from the parent having custody for a greater portion of the
calendar year (custodial parent). Section 152(e)(2) provides an
exception to this rule where the custodial parent releases his
claim to the exemption for the year. The custodial parent must
sign a written declaration that the custodial parent will not
claim such child as a dependent for such taxable year, and the
noncustodial parent3 must attach such written declaration to the
noncustodial parent’s return for that taxable year. Sec.
152(e)(2).
Mr. Meyer and Ms. Meyer lived apart during all of 1994,
1995, and 1996; they were divorced in 1995. During the years in
issue, Richard resided in Hawaii with Ms. Meyer, and in the
divorce decree Ms. Meyer was granted custody of Richard.
3 The noncustodial parent is the parent who is not the
custodial parent. Sec. 152(e)(2).
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Last modified: May 25, 2011