Publication 501 - Exemptions, Standard Deduction, And Filing Information

Absences. If a child was not with either par-

b. Are separated under a written separa-

The noncustodial parent must attach

tion agreement, or

ent on a particular night (because, for example,

the required information even if it was

the child was staying at a friend’s house), the

filed with a return in an earlier year.

CAUTION

c. Lived apart at all times during the last 6

child is treated as living with the parent with

months of the year, whether or not they

Remarried parent. If you remarry, the sup-

whom the child normally would have lived for

are or were married.

that night, except for the absence. But if it cannot

port provided by your new spouse is treated as

be determined with which parent the child nor-

provided by you.

2. The child received over half of his or her

mally would have lived or if the child would not

support for the year from the parents (and

have lived with either parent that night, the child

Child support under pre-1985 agreement.

the rules on multiple support agreements,

is treated as not living with either parent that

All child support payments actually received

explained earlier, do not apply).

night.

from the noncustodial parent under a pre-1985

3. The child is in the custody of one or both

agreement are considered used for the support

Parent works at night. If, due to a parent’s

parents for more than half of the year.

of the child.

nighttime work schedule, a child lives for a

greater number of days but not nights with the

4. Either of the following statements is true.

Example. Under a pre-1985 agreement, the

parent who works at night, that parent is treated

noncustodial parent provides $1,200 for the

a. The custodial parent signs a written

as the custodial parent. On a school day, the

child’s support. This amount is considered sup-

declaration, discussed later, that he or

child is treated as living at the primary residence

port provided by the noncustodial parent even if

she will not claim the child as a depen-

registered with the school.

the $1,200 was actually spent on things other

dent for the year, and the noncustodial

Written declaration. The custodial parent

than support.

parent attaches this written declaration

may use either Form 8332 or a similar statement

to his or her return. (If the decree or

Alimony. Payments to a spouse that are

(containing the same information required by the

agreement went into effect after 1984

includible in the spouse’s gross income as either

form) to make the written declaration to release

and before 2009, see

Post-1984 and

alimony, separate maintenance payments, or

the exemption to the noncustodial parent. The

pre-2009 divorce decree or separation

similar payments from an estate or trust, are not

noncustodial parent must attach the form or

agreement, later. If the decree or agree-

treated as a payment for the support of a depen-

statement to his or her tax return.

ment went into effect after 2008, see

The exemption can be released for 1 year,

dent.

Post-2008 divorce decree or separation

for a number of specified years (for example,

agreement, later.)

alternate years), or for all future years, as speci-

Parents who never married. This special rule

fied in the declaration. If the exemption is re-

b. A pre-1985 decree of divorce or sepa-

for divorced or separated parents also applies to

leased for more than 1 year, the original release

rate maintenance or written separation

parents who never married and lived apart at all

must be attached to the return of the noncus-

agreement that applies to 2009 states

times during the last 6 months of the year.

todial parent for the first year, and a copy must

that the noncustodial parent can claim

be attached for each later year.

the child as a dependent, the decree or

Multiple support agreement. If the support of

agreement was not changed after 1984

the child is determined under a multiple support

Post-1984 and pre-2009 divorce decree or

to say the noncustodial parent cannot

agreement, this special support test for divorced

separation agreement. If the divorce decree

claim the child as a dependent, and the

or separation agreement went into effect after

or separated parents or parents who live apart

noncustodial parent provides at least

does not apply.

1984 and before 2009, the noncustodial parent

$600 for the child’s support during the

may be able to attach certain pages from the

year.

decree or agreement instead of Form 8332. The

decree or agreement must state all three of the

Phaseout of

following.

Custodial parent and noncustodial parent.

The custodial parent is the parent with whom the

1. The noncustodial parent can claim the

Exemptions

child lived for the greater number of nights dur-

child as a dependent without regard to any

ing the year. The other parent is the noncus-

condition, such as payment of support.

todial parent.

The amount you can claim as a deduction for

2. The custodial parent will not claim the child

If the parents divorced or separated during

exemptions is reduced once your adjusted gross

as a dependent for the year.

the year and the child lived with both parents

income (AGI) goes above a certain level for your

before the separation, the custodial parent is the

filing status. These levels are as follows:

3. The years for which the noncustodial par-

one with whom the child lived for the greater

ent, rather than the custodial parent, can

number of nights during the rest of the year.

AGI Level

claim the child as a dependent.

That Reduces

A child is treated as living with a parent for a

The noncustodial parent must attach all of

Filing Status

Exemption Amount

night if the child sleeps:

the following pages of the decree or agreement

Married filing separately . .

$125,100

•

At that parent’s home, whether or not the

to his or her tax return.

Single . . . . . . . . . . . . . .

166,800

parent is present, or

Head of household . . . . . .

208,500

•

The cover page (write the other parent’s

Married filing jointly . . . . .

250,200

•

In the company of the parent, when the

social security number on this page).

Qualifying widow(er) . . . . .

250,200

child does not sleep at a parent’s home

•

The pages that include all of the informa-

(for example, the parent and child are on

You must reduce the dollar amount of your

tion identified in items (1) through (3)

vacation together).

exemptions by 2% for each $2,500, or part of

above.

$2,500 ($1,250 if you are married filing sepa-

•

Equal number of nights. If the child lived

The signature page with the other parent’s

rately), that your AGI exceeds the amount

with each parent for an equal number of nights

signature and the date of the agreement.

shown above for your filing status. However, you

during the year, the custodial parent is the par-

can lose no more than

of the dollar amount of

ent with the higher adjusted gross income.

Post-2008 divorce decree or separation

your exemptions. In other words, each exemp-

agreement. Beginning with 2009 tax returns,

December 31. The night of December 31 is

tion cannot be reduced to less than $2,433.

the noncustodial parent can no longer attach

treated as part of the year in which it begins. For

If your AGI exceeds the level for your filing

pages from the decree or agreement instead of

example, December 31, 2009, is treated as part

status, use

Worksheet 2

to figure the amount of

Form 8332 if the decree or agreement went into

of 2009.

your deduction for exemptions. However, if you

effect after 2008. The noncustodial parent will

are claiming a $500 exemption for housing a

Emancipated child. If a child is emanci-

have to attach Form 8332 or a similar statement

Midwestern displaced individual, use Form 8914

pated under state law, the child is treated as not

signed by the custodial parent and whose only

instead.

living with either parent.

purpose is to release a claim to exemption.

Publication 501 (2009)

Page 21

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 21

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