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(1) Pursuant to section 152(e)(2), the custodial parent
signs a written declaration that such custodial parent will not
claim such child as a dependent, and the noncustodial parent
attaches such written declaration to the noncustodial parent’s
return for the taxable year;
(2) pursuant to section 152(e)(3), there is a multiple
support agreement between the parties as provided in section
152(c); or
(3) pursuant to section 152(e)(4), there is a qualified pre-
1985 instrument providing that the noncustodial parent shall be
entitled to any deduction allowable under section 151 for such
child, provided that certain other requisites, not pertinent
here, are met.
None of the above requirements existed in this case. The
custodial parent, the child’s mother, did not sign a written
declaration allowing petitioner to claim the dependency exemption
deduction, there was no multiple support agreement between
petitioner and the mother, and there was no pre-1985 instrument
regarding the child. Although petitioner claims he provided $272
every 2 weeks for the support of the child, that factor alone is
not determinative. Petitioner, therefore, is not entitled to the
dependency exemption deduction.
The second issue is petitioner’s entitlement to head-of-
household filing status. With respect to this issue, section
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Last modified: May 25, 2011