Richard J. Meyer III - Page 7




                                        - 7 -                                         
          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).                                          





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011