Tommie and Felecia Vernell Wilder - Page 5

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          receives more than half of his support during that year from his            
          parents, such child shall be treated as receiving over half of              
          his support during the calendar year from the parent having                 
          custody for a greater portion of the calendar year (the custodial           
          parent).  Sec. 152(e)(1).                                                   
               A custodial parent may release claim to the exemption                  
          pursuant to the provisions of section 152(e)(2), which provides:            
                    SEC. 152(e). Support Test in Case of Child of                     
               Divorced Parents, Etc.--                                               
                        *     *     *     *     *     *     *                         
                           (2) Exception where custodial parent                       
                    releases claim to exemption for the year.--A child                
                    * * * shall be treated as having received over                    
                    half of his support during a calendar year from                   
                    the noncustodial parent if—                                       
                              (A) the custodial parent signs 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 for any taxable                       
                           year beginning in such calendar                            
                           year, and                                                  
                              (B) the noncustodial parent                             
                           attaches such written declaration to                       
                           the noncustodial parent’s return for                       
                           the taxable year beginning during                          
                           such calendar year.                                        
                    For purposes of this subsection, the term                         
                    “noncustodial parent” means the parent who is not                 
                    the custodial parent.                                             









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