Page 45 - Dependents for Individuals
P. 45
Residency Test: Children of divorced or separated parents
(or parents who live apart) (3/4)
4
Custodial Parents Divorce Decree
The custodial parent signs a written declaration, A pre-1985 decree of divorce or separate
discussed later, that he or she won't claim the child as maintenance or written separation
a dependent for the year, and the noncustodial parent agreement that applies to 2020 states that
attaches this written declaration to his or her return. the noncustodial parent can claim the child
(If the decree or agreement went into effect after as a dependent, the decree or agreement
1984 and before 2009, see Post-1984 and pre-2009 wasn’t changed after 1984 to say the
divorce decree or separation agreement, later. If the noncustodial parent can’t claim the child as
decree or agreement went into effect after 2008, see a dependent, and the noncustodial parent
Post-2008 divorce decree or separation agreement, provides at least $600 for the child's support
later.) during the year.
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