[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.152-4T]

[Page 772-773]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.152-4T  Dependency exemption in the case of a child of divorced 
parents, etc. (temporary).

    (a) In general.
    Q-1 Which parent may claim the dependency exemption in the case of a 
child of divorced or separated parents?
    A-1 Provided the parents together would have been entitled to the 
dependency exemption had they been married and filing a joint return, 
the parent having custody of a child for the greater portion of the year 
(the custodial parent) will generally be entitled to the dependency 
exemption. This rule

[[Page 773]]

applies to parents not living together during the last 6 months of the 
calendar year, as well as those divorced or separated under a separation 
agreement.
    Q-2 Are there any exceptions to the general rule in A-1?
    A-2 Yes, there are three exceptions. The general rule does not apply 
(i) if a multiple support agreement is in effect (see section 152(c)), 
(ii) if a decree or agreement executed prior to January 1, 1985 provides 
that the custodial parent has agreed to release his or her claim to the 
dependency exemption to the noncustodial parent and the noncustodial 
parent provides at least $600 of support to the child (see section 
152(e)(4)), or (iii) if the custodial parent relinquishes the exemption 
in the manner described in A-3.
    Q-3 How may the exemption for a dependent child be claimed by a 
noncustodial parent?
    A-3 A noncustodial parent may claim the exemption for a dependent 
child only if the noncustodial parent attaches to his/her income tax 
return for the year of the exemption a written declaration from the 
custodial parent stating that he/she will not claim the child as a 
dependent for the taxable year begining in such calendar year. The 
written declaration may be made on a form to be provided by the Service 
for this purpose. Once the Service has released the form, any 
declaration made other than on the official form shall conform to the 
substance of such form.
    Q-4 For what period may a custodial parent release to the 
noncustodial parent a claim to the exemption for a dependent child?
    A-4 The exemption may be released for a single year, for a number of 
specified years (for example, alternate years), or for all future years, 
as specified in the declaration. If the exemption is released for more 
than one year, the original release must be attached to the return of 
the noncustodial spouse and a copy of such release must be attached to 
his/her return for each succeeding taxable year for which he/she claims 
the dependency exemption.
    Q-5 May only the custodial parent claim a deduction under section 
213(d) for medical expenses paid by the parent or an income exclusion 
under section 105(b) for medical expenses paid by an employer for a 
dependent child?
    A-5 No. Under the new rules, if a child receives over half of his 
support during the calendar year from his parents who are divorced or 
legally separated under a decree of divorce or separate maintenance, or 
who are separated under a written separation agreement, that child will 
be treated as a dependent of both parents for purposes of sections 
105(b) and 213(d). Thus, a parent can deduct medical expenses paid by 
that parent for a child even though a dependency exemption for the child 
is claimed by the other parent. The special rule of sections 105(b) and 
213(d) does not apply where over half of the support of a child is 
treated as having been received from a person under the provisions of 
section 152(c) (relating to multiple support agreements).
    Q-6 When does section 152(e), as amended by the Tax Reform Act of 
1984, become effective?
    A-6 Section 152(e), as amended, is effective with respect to 
dependency exemptions for taxable years beginning after December 31, 
1984.

(Secs. 1041(d)(4) (98 Stat. 798, 26 U.S.C. 1041(d)(4)), 152(e)(2)(A) (98 
Stat. 802, 26 U.S.C. 152(e)(2)(A)), 215(c) (98 Stat. 800, 26 U.S.C. 
215(c)) and 7805 (68A Stat. 917, 26 U.S.C. 7805) of the Internal Revenue 
Code of 1954)

[T.D. 7973, 49 FR 34459, Aug. 31, 1984]