Page:United States Statutes at Large Volume 98 Part 1.djvu/847

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 799

(b)) and the amendments made by subsection (c) shall apply to payments made after December 31, 1984. SEC. 423. DEPENDENCY EXEMPTION IN THE CASE OF CHILD OF DIVORCED PARENTS. ETC. (a) GENERAL RULE.—Subsection (e) of section 152 (relating to 26 USC 152. support test in case of child of divorced parents, etc.) is amended to read as follows: "(e) SUPPORT TEST IN CASE OF CHILD OF DIVORCED PARENTS, ETC.— "(1) CUSTODIAL PARENT GETS EXEMPTION.—Except as otherwise

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provided in this subsection, if— "(A) a child (as defined in section 151(e)(3)) receives over half of his support during the calendar year from his parents— "(i) who are divorced or legally separated under a decree of divorce or separate maintenance, "(ii) who are separated under a written separation agreement, or "(iii) who live apart at all times during the last 6 months of the calendar year, and "(B) such child is in the custody of one or both of his pt^rents for more than one-half of the calendar year, 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'). "(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. "(3) EXCEPTION FOR MULTIPLE-SUPPORT AGREEMENT.—This sub-

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section shall not apply in any case where over half of the support of the child is treated as having been received from a taxpayer under the provisions of subsection (c). "(4) EXCEPTION FOR CERTAIN PRE-1985 INSTRUMENTS.—

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"(A) IN GENERAL.—A child of parents described in paragraph (1) shall be treated as having received over half his support during a calendar year from the noncustodial parent if— "(i) a qualified pre-1985 instrument between the parents applicable to the taxable year beginning in such calendar year provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and

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