- 6 -
Section 1.152-4(b), Income Tax Regs., provides that custody
is determined by the terms of the most recent decree of divorce
or separate maintenance, or subsequent custody decree, or, if
none, a written separation agreement. Since petitioner and the
mother were never married, there was no decree of divorce or
separate maintenance severing their relationship. However, in a
subsequent court decree, the mother was decreed as having
principal custody of the child. Under section 1.152-4(b), Income
Tax Regs., the mother was the child’s custodial parent.
Therefore, the mother was entitled to the dependency exemption
under section 152(e)(1), if she and petitioner provided more than
one-half of the child’s support, unless petitioners met one of
the exceptions set forth in section 152(e).
The first exception, section 152(e)(2), allows the
noncustodial parent the dependency exemption if, among other
requirements not at issue here, the custodial parent signs a
written declaration that such parent will not claim the child as
a dependent for such taxable year. The appropriate vehicle for
that purpose is Form 8332. Petitioners sought but were not
successful in obtaining such a release from the mother. The
other relevant exception, section 152(e)(4), requires a multiple
support agreement (see supra note 4) whereby petitioners would
have been allowed the dependency exemption deduction by the other
parties providing support to the child. The other parties who
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011