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(B) such child is in the custody of one or
both of his parents for more than one-half of the
calendar year,
such child shall be treated, for purposes of subsection (a),
as receiving over half of his support during the calendar
year from the parent having custody for a greater portion of
the calendar year (hereinafter in this subsection referred
to as the “custodial parent”).
(2) Exception where custodial parent releases
claim to exemption for the year.--A Child of parents
described in paragraph (1) 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.
If the requirements of section 152(e)(1) are met, the child
is treated as having received over half of his support from the
custodial parent, and the custodial parent is entitled to the
dependency exemption deduction. The noncustodial parent can gain
entitlement to the deduction if the custodial parent executes a
valid written declaration under section 152(e)(2) releasing the
claim to the deduction. The declaration may apply to 1 year, a
set number of years, or all future years. Sec. 1.152-4T(a), Q&A-
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Last modified: May 25, 2011