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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
Regs.
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
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”).
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Last modified: May 25, 2011