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Discussion
The Internal Revenue Code allows as a deduction an exemption
for each dependent of a taxpayer in computing taxable income.
Sec. 151(c). A child of a taxpayer is generally a qualified
dependent only if the taxpayer provides over half of the child’s
support during the taxable year. Sec. 152(a)(1). However,
section 152(e)(1) limits the dependency exemption where the
child’s parents live apart, as follows:
SEC. 152(e). Support Test in Case of Child of
Divorced Parents, Etc.–-
(1) Custodial parent gets exemption.–-Except
as otherwise provided in this subsection, if--
(A) a child (as defined in section
151(c)(3)) receives over half of his support
during the calendar year from his parents--
(i) who are divorced or legally
separated under a decree of divorce or
separate maintenance,
(ii) who are separated under a
written separation agreement, or
(iii) who live apart at all times
during the last 6 months of the calendar
year, and
(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”).
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Last modified: May 25, 2011