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Section 151 allows deductions for personal exemptions,
including exemptions for dependents of the taxpayers. See sec.
151(c). Section 152(a) defines the term “dependent”, in
pertinent part, to include a son or daughter of the taxpayer over
half of whose support for the calendar year was received from the
taxpayer. “[S]upport” includes “food, shelter, clothing, medical
and dental care, education, and the like.” Sec. 1.152-
1(a)(2)(i), Income Tax Regs.
In determining whether an individual received more than one-
half of his or her support from a taxpayer, there shall be taken
into account the amount of support received from the taxpayer as
compared to the entire amount of support which the individual
received from all sources. Id.
Section 152(e) carves out a special exception to the
foregoing provisions in the case of parents who are divorced or
separated. This exception has been held to apply in cases where
the parents were never married. King v. Commissioner, 121 T.C.
245 (2003). Simply put, section 152(e)(1)(B) provides that the
parent having legal custody of the child (a.k.a. the custodial
parent) at issue is entitled to claim the dependency exemption
deduction for that child unless: (1) The noncustodial parent is
shown entitled to the deduction under section 151 (including
section 152(a)), or (2) the custodial parent has validly executed
a written release of his or her right to claim the deduction as
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Last modified: November 10, 2007