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for more than one-half of the calendar year, then such child is
treated for purposes of section 152(a) as receiving more than
half his support from the parent having custody for a greater
portion of the calendar year.
For purposes of section 152(e), custody is determined by the
terms of the most recent divorce or custody decree. Sec. 1.152-
4(b), Income Tax Regs. However, in the event of split or joint
custody, or if no decree establishes custody, 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. Id. The custody determination under section
152(e) applies regardless of which parent actually provided the
support. See sec. 152(e)(1).
For purposes of section 152(e), the parent having custody
for a greater portion of the calendar year is referred to as the
“custodial parent”, and the term “noncustodial parent” means the
parent who is not the custodial parent.
There are three exceptions to the support test determined in
section 152(e)(1). Under these exceptions, the noncustodial
parent is treated as providing over half of a child’s support if:
(1) Pursuant to section 152(e)(2), the custodial parent signs a
written declaration that such custodial parent will not claim
such child as a dependent, and the noncustodial parent attaches
such written declaration to the noncustodial parent’s return for
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Last modified: May 25, 2011