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Section 152(e)(1)1 provides a general rule that limits the
dependency exemption deduction as follows: If the child received
over half of his support during the calendar year from his
parents who lived apart at all times during the last 6 months of
the calendar year and is in the custody of one or both parents
for more than one-half of the calendar year, then the child is
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).2
But section 152(e)(2) provides an exception to the general
rule of section 152(e)(1): “If * * * the custodial parent signs
a written declaration (in such manner and form as the Secretary
may by regulations prescribe)” that he will not claim the child
as a dependent and the noncustodial parent attaches the written
declaration to his return for the taxable year, then the
noncustodial parent is entitled to the dependency exemption
1Sec. 152(e)(1) applies to both married parents and parents
who have never been married to each other. King v. Commissioner,
121 T.C. 245, 251 (2003).
2In the present case, the exceptions in sec. 152(e)(3) and
(4) do not apply. There was no multiple support agreement as
defined in sec. 152(c) and, since the Judgment of Support was
entered in 2001, there is no pre-1985 instrument. Thus,
petitioner is entitled to the dependency exemption only if the
requirements of sec. 152(e)(2) are met.
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Last modified: November 10, 2007