Tax Deduction

What is the name of your state? NJ
A while back I asked about claiming my daughter as a tax deduction the year she turns 19. I was informed that it doesn't matter what my divorce decree says, the year my daughter turns 19 only the person who contributes more then 50% towards her expenses can claim her as a deduction.
I am divorced and the divorce decree says my ex and I each claim one of two children.
Oldest daughter turns 19 next year.
I believe that if a man and a woman are never married, then that person who pays 50% or more gets to claim the child as a tax deduction.
If it is true that no matter what the divorcee decree states the year the child turns 19 only the parent that contributes 50% or more can claim that
child as a deduction, where can I find that infomation in black & white.
IRS pub.#
Thank you.

[abezon]

The case is _Kaechele_, TC Memo, 1992-457. "Once a child reaches majority age under state law, the exemption goes to the taxpayer who provides more than 50% of the child's support."

Kaechele interprets the tax code section 152. You can read it here: [url]http://www4.law.cornell.edu/uscode/26/152.html[/url]

IRC sec.152(a) says a taxpayer who claims a dependent must pay over 1/2 of dependent's support Sec.152(e) says divorced/married parents may combine their support contributions to get to the 50% threshhold *if* child was in their custody over 1/2 the year. Since a competent adult child cannot be in his/her parent's custody, the parents can't combine their support to get over the 50% fence and neither may be able to claim the adult child.

I'm not the custodial parent.
My daughter will be going to college in fall and living away from me and my ex for 9 months of the year.
I'm going to be paying for college,books
dorm room etc, etc and etc.
I read that site you gave me and am still not sure as too who may claim childif anyone can.
I will be paying well over 50 % of her support, but I'm sure when she gets breaks from college she will be in mothers house as this is where she grew up and tats where her friends are.
Again thanking you in advance your patience and understanding in this matter.

[abezon]

If she is 18 by the end of 2003 & you pay for her college & living expenses, you'll be the person who can claim her. You will also be able to claim the education credits. See a tax preparer about whether to claim the Hope or Lifetime Learning credit the first year.