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residence of the child was with the former spouse, she is
considered the child’s “custodial parent” under section 152(e).
Petitioner, as the “noncustodial parent”, is allowed to
claim a child as a dependent only if one of three statutory
exceptions is met. Under these exceptions, the noncustodial
parent is treated as providing over half of a child’s support
and, therefore, entitled to the dependency exemption if, as
pertains to this case: “(A) The custodial parent signs a
written declaration that such custodial parent will not claim
such child as a dependent”, and “(B) the noncustodial parent
attaches such written declaration to the noncustodial parent’s
return for the taxable year”. Sec. 152(e)(2). The two other
situations in which petitioner could have claimed the exemption
are not applicable to this case.
With respect to the provisions of section 152(e) and the
pertinent portion of section 152(e)(2) described above, in order
for the noncustodial spouse to claim the dependency exemption
deduction, it is specifically required that the custodial parent
sign “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”. Pursuant to
this statutory provision, temporary regulations were promulgated
that provide: “The written declaration may be made on a form to
be provided by the Service for this purpose. Once the Service
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Last modified: May 25, 2011