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year in which the taxable year of the taxpayer begins. Sec.
152(a). In the case of a child of divorced parents, if the child
is in the custody of one or both of his parents for more than
one-half of the calendar year and receives more than half his
support during that year from his parents, such child shall be
treated, for purposes of section 152, as receiving over half of
his support during the calendar year from the parent having
custody for a greater portion of the calendar year (the custodial
parent). Sec. 152(e)(1). Custody is determined by the terms of
the most recent decree of divorce or subsequent custody decree,
and “will be deemed to be with the parent who, as between both
parents, has the physical custody of the child for the greater
portion of the calendar year.” Sec. 1.152-4(b), Income Tax Regs.
A custodial parent may release claim to the exemption
pursuant to the provisions of section 152(e)(2), which provides:
SEC. 152(e). Support Test in Case of Child of Divorced
Parents, Etc.--
* * * * * * *
(2) Exception where custodial parent
releases claim to exemption for the year.--A
child * * * shall be treated as having
during a calendar year from the noncustodial parent if-received over half of his support
-
(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
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Last modified: May 25, 2011