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(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-
4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31,
1984).
Petitioner testified that KH resided with him after he and
Ms. Harris separated in June of 2002. Petitioner did not offer
into evidence any documentation to substantiate his claim that KH
resided with him during the last 6 months of the taxable year
2002. In fact, at trial, several documents were entered into
evidence as joint exhibits that would draw a contrary conclusion.
Petitioner testified that during the last 6 months of 2002
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