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custody for a greater portion of the calendar year (“custodial
parent”) generally shall be treated as providing over half of the
support for the minor dependent. A noncustodial parent may be
treated as providing over half of the support for the minor
dependent if the requirements of section 152(e)(2) are satisfied.
Section 152(e)(2) provides:
(2) Exception where custodial parent releases claim to
exemption for the year.–-A child * * * 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.
Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984),2 provides:
A noncustodial parent may claim the exemption for a
dependent child only if the noncustodial parent attaches to
his/her income tax return for the year of the exemption a
written declaration from the custodial parent stating that
he/she will not claim the child as a dependent for the
taxable year beginning in such calendar year. The written
declaration may be made on a form to be provided by the
Service for this purpose. * * *
2 Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992); see also
LeCroy Research Sys. Corp. v. Commissioner, 751 F.2d 123, 127 (2d
Cir. 1984), revg. on other grounds T.C. Memo. 1984-145.
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