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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
the taxable year; (2) pursuant to section 152(e)(3), there is a
multiple support agreement between the parties as provided in
section 152(c); or (3) pursuant to section 152(e)(4), there is a
qualified pre-1985 instrument providing that the noncustodial
parent shall be entitled to any deduction allowable under section
151 for such child, provided that certain other requisites, not
pertinent here, are met.
Since Ms. Schroeder had physical custody of the children for
a greater portion of 1999 than did petitioner, she is the
custodial parent, and petitioner is the noncustodial parent for
purposes of section 152(e). Accordingly, petitioner is allowed
the dependency exemption deductions only if one of the three
exceptions in section 152(e) is met. However, none of the
exceptions apply. Petitioner failed to attach a signed written
declaration to his tax return, no evidence was presented with
respect to a multiple support agreement, and no qualified pre-
1985 instrument exists.
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Last modified: May 25, 2011