Nathan Andrew Poehlein - Page 6

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          includes “food, shelter, clothing, medical and dental care,                 
          education, and the like.”  Sec. 1.152-1(a)(2)(i), Income Tax                
               In determining whether an individual received more than one-           
          half of his or her support from the 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.  A special support               
          test applies to certain parents.  Section 152(e) provides:                  
                    SEC. 152(e).  Support Test in Case of Child of Divorced           
               Parents, Etc.--                                                        
                         (1) Custodial parent gets exemption.--Except as              
               otherwise provided in this subsection, if--                            
                              (A) a child * * * receives over half of his             
                         support during the calendar year from his                    
                                   (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”).           

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Last modified: May 25, 2011