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Section 152(e)(1) provides a general rule that limits the
dependency exemption deduction as follows: if the child received
over half of his support during the calendar year from his parents
who are divorced under a decree of divorce and the child is in the
custody of one or both parents for more than one-half of the
calendar year, then the child is treated as receiving over half of
his support during the calendar year from the parent having
custody for the greater portion of the calendar year (the
custodial parent).1
But section 152(e)(2) provides an exception to the general
rule of section 152(e)(1): “if * * * the custodial parent signs a
written declaration (in such manner and form as the Secretary may
by regulations prescribe)” that he will not claim the child as a
dependent and the noncustodial parent attaches the written
declaration to his return for the taxable year, then the
noncustodial parent is entitled to the dependency exemption
deduction. For purposes of section 152(e)(2), the term
“noncustodial parent” means the parent who is not the custodial
parent. Sec. 152(e)(2). The temporary regulation states that a
1 In the present case, the exceptions in sec. 152(e)(3) and
(4) do not apply. There was no multiple support agreement as
defined in sec. 152(c), and since the stipulation in petitioner’s
divorce proceeding was entered in 1994, there is no pre-1985
instrument. Thus, petitioner is entitled to the dependency
exemption deduction only if the requirements of sec. 152(e)(2)
are met.
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Last modified: November 10, 2007