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(2) Exception where custodial parent releases
claim to exemption for the year.--A child of parents
described in paragraph (1) shall be treated as having
received over half of his support during a calendar
year from the noncustodial parent if--
(A) the custodial parent signs a written
declaration (in such manner and form as the
Secretary may by regulations prescribe) that such
custodial parent will not claim such child as a
dependent for any taxable year beginning in such
calendar year, and
(B) the noncustodial parent attaches such
written declaration to the noncustodial parent’s
return for the taxable year beginning during such
calendar year.
For purposes of this subsection, the term “noncustodial
parent” means the parent who is not the custodial
parent.
The support test in section 152(e) applies even if the child’s
parents have never been married. King v. Commissioner, 121 T.C.
245, 248-252 (2003).
If the requirements of section 152(e)(1) are met, the child
is treated as having received over half of his support from the
custodial parent, and the custodial parent is entitled to the
dependency exemption deduction. The noncustodial parent can gain
entitlement to the deduction if the custodial parent executes a
valid written declaration under section 152(e)(2) releasing the
claim to the deduction. The declaration required under section
152(e)(2) must be made either on a completed Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents,
or on a statement conforming to the substance of Form 8332.
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Last modified: May 25, 2011