- 4 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011