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Under section 152(a), the term “dependent” means, in pertinent
part, a son or daughter of the taxpayer over half of whose
support was received from the taxpayer. Sec. 152(a)(1). There
is no dispute that S.D. is a dependent as defined in section 152.
In the case of a child of divorced parents, section
152(e)(1) provides in pertinent part that the dependency
exemption is allowed to the “custodial parent”. Section 1.152-
4(b), Income Tax Regs., provides generally that the custodial
parent is determined by the most recent decree of divorce in
effect between the parties. In this case, there is also no
dispute that the divorce decree designated Ms. Cornea as the
custodial parent of S.D.; therefore, Ms. Cornea is generally
entitled to the dependency exemption for S.D.
Although the custodial spouse is generally entitled to the
dependency exemption, the “noncustodial parent” is allowed the
dependency exemption if one of the three statutory exceptions in
section 152(e) is satisfied. If an exception applies, the
“noncustodial parent” (in this case, petitioner) is treated as
providing over half of that child’s support. As relevant here,
section 152(e)(2) provides that, if “the custodial parent signs a
written declaration”, 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
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Last modified: May 25, 2011