Business Faculty Publications

Title

Dependancy Status For A Child of Divorced or Separated Parents

Document Type

Article

Publication Date

2-1-2009

Publication Title

The Tax Adviser

Keywords

dependents; divorced parents; custody of parents; children of divorced; taxation

Disciplines

Taxation

Abstract

A taxpayer is allowed to claim a dependency exemption for his or her child if the child is a qualifying child (or qualifying relative) of the taxpayer. In the case of parents that are divorced or separated, a child is generally treated for a particular tax year as the qualifying child of the parent with whom the child resides for a greater number of nights during the tax year (the custodial parent). • Under Sec. 152(e), the noncustodial parent of a child may only claim a dependency exemption for the child if (1) the child's custodial parent signs a written declaration releasing his or her claim to the exemption for the tax yea r and (2) the noncustodial parent attaches the declaration to his or her return for that tax year. • In Regs. Sec. 1.152-4, Treasury provides detailed rules on how to determine the amount of time a child spends with each parent, how to properly prepare a written declaration releasing the custodial parent's claim to the dependency exemption, and how to revoke such a declaration.

Volume

40

Issue

2

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