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is in the custody of one or both of his parents for more than
one-half of the calendar year and receives more than half his
support during that year from his parents, such child shall be
treated, for purposes of section 152, as receiving over half of
his support during the calendar year from the parent having
custody for a greater portion of the calendar year (the custodial
parent). Sec. 152(e)(1). A custodial parent may release claim
to the exemption pursuant to the provisions of section 152(e)(2),
which provides:
SEC. 152(e). Support Test in Case of Child of Divorced
Parents, Etc.--
* * * * * * *
(2) Exception where custodial parent
releases claim to exemption for the year.--A
child of parents
* * * shall be treated as having received
over half of his support during a calendar
year from the noncustodial parent if--
(A) the custodial parent signs
a written declaration (in such
manner and form as the Secretary
may by regulations prescribe) that
such custodial parent will not
claim such child as a dependent for
any taxable year beginning in such
calendar year, and
(B) the noncustodial parent
attaches such written declaration
to the noncustodial parent’s return
for the taxable year beginning
during such calendar year.
For purposes of this subsection, the term
“noncustodial parent” means the parent who is
not the custodial parent.
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Last modified: May 25, 2011