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Section 152(e) provides the support test for a child of
divorced parents. Under that provision, if:
(A) a child (as defined in section 151(c)(3))
receives over half of his support during the calendar
year from his parents–-
(i) who are divorced or legally separated
under a decree of divorce or separate maintenance,
(ii) who are separated under a written
separation agreement, or
(iii) who live apart at all times during the
last 6 months of the calendar year, and
(B) such child is in the custody of one or both of
his parents for more than one-half of the calendar
year,
such child shall be treated, for purposes of subsection (a),
as receiving over half of his support during the calendar
year from the parent having custody for a greater portion of
the calendar year (hereinafter in this subsection referred
to as the “custodial parent”). [Sec. 152(e)(1).]
Section 152(e), however, also provides that the
“noncustodial parent” is treated as providing over half of a
child’s support if: (1) The custodial parent signs a written
declaration that such custodial parent will not claim such child
as a dependent, and the noncustodial parent attaches such written
declaration to the noncustodial parent’s return for the taxable
year; (2) there is a multiple support agreement between the
parties as provided in section 152; or (3) there is a qualified
pre-1985 instrument. Sec. 152(e)(2), (3), and (4); Paulson v.
Commissioner, T.C. Memo. 1996-560. Section 152(e)(3) and (4)
does not apply in this case.
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Last modified: November 10, 2007