- 5 - 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 ServicePage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011