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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”).
Petitioner is not the custodial parent of his child by
Clark. His entitlement to the deduction (and related child tax
credit) depends on the applicability of section 152(e)(2), which
provides:
SEC. 152(e). Support Test in Case of Child of
Divorced Parents, Etc.--
* * * * * * *
(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 form prescribed for the waiver described in section 152(e)(2)
is Form 8332, which form must be executed by the custodial parent
and attached to the Federal income tax return of the noncustodial
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Last modified: March 27, 2008