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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”). [Sec. 152(e)(1).]
Section 152(e), however, also provides that the
“noncustodial parent” is treated as providing over half of a
child’s support if: (1) The custodial parent signs a written
declaration that 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 taxable
year; (2) there is a multiple support agreement between the
parties as provided in section 152; or (3) there is a qualified
pre-1985 instrument. Sec. 152(e)(2), (3), and (4); Paulson v.
Commissioner, T.C. Memo. 1996-560. Section 152(e)(3) and (4) do
not apply in this case.
A noncustodial parent may claim the exemption for a 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.” Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984); see Miller v. Commissioner, 114
T.C. 184, 188-189 (2000), affd. on another ground sub nom.
Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002). The
declaration required pursuant to section 152(e)(2) must be made
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Last modified: May 25, 2011