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his parents for more than one-half of the calendar year, such
child shall be treated, for purposes of section 152(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 (custodial parent). Sec. 152(e)(1). A child of parents
described in section 152(e)(1) will be treated as having received
over half of his support during a calendar year from the
noncustodial parent if the custodial parent signs a written
declaration that such custodial parent will not claim the child
as a dependent for any taxable year beginning in such calendar
year, and the noncustodial parent attaches the written
declaration to the noncustodial parent’s return for the taxable
year beginning during such calendar year. Sec. 152(e)(2).
Section 152(e) applies to children of parents who were never
married. King v. Commissioner, 121 T.C. 245, 251 (2003).
Petitioner has failed to provide any documentation
indicating the total amount expended to support either his son or
his niece. The record indicates that IC spent weekends and some
of the summertime with petitioner but spent most weekdays with
his mother, and that IC received support from both his mother and
petitioner. IC’s mother did not sign a written declaration
allowing petitioner to take a dependency exemption deduction for
IC. Petitioner stipulated that AC did not live with him for more
than half of 2003, and Alvenia Brown had financial assistance
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Last modified: May 25, 2011