- 5 -
taxpayer begins, is treated under section 152(e) as received from
the taxpayer.
In the case of a child of parents who live apart at all
times during the last 6 months of the calendar year, section
152(e)(1) provides as a general rule that the child shall be
treated as receiving over half of his or her support during the
calendar year from the parent having custody for the greater
portion of the calendar year (the custodial parent). Although
there are exceptions to this general rule, see sec. 152(e)(2) to
(4), none of the exceptions apply in the present case.4
As relevant herein, section 1.152-4(b), Income Tax Regs.,
provides that custody means legal custody, which is determined by
the terms of the relevant court order. Thus, in the present
case, because Ms. Harris had legal custody of Christopher
throughout 1999, she was the custodial parent, and petitioner was
the noncustodial parent.5
4 Petitioner contends that he and Ms. Harris had an oral
agreement that he could claim Christopher as a dependent.
Although sec. 152(e)(2) permits the custodial parent to release
her claim to a dependency exemption for the year, the statute
requires: (1) The custodial parent sign a written declaration to
that effect, and (2) the noncustodial parent attach such
declaration to his return.
5 Even if the applicable standard were physical custody
rather than legal custody, Ms. Harris would still be the
custodial parent and petitioner the noncustodial parent. In this
regard, see the discussion infra regarding filing status in
subdivision B of this opinion.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011