Nathan Andrew Poehlein - Page 7

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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                 
          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