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Soon to be X used exemptions

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My spouse and I live apart. We have lived apart for the entire year of 2000. Two of our three minor children reside with her 80-90 % of the time. I have allowed this to prevent custody battles prior to a divorce action. I paid ~$13 000.00, in VOLUNTARY COMPLIANCE with Ga. Law and WITHOUT a Court Order, in child support to her in either direct payments or in services to the kids; ie school lunches, clothes, entertainment, doctor visits, medicines, and various sundries during 2000. Yes I can document the Law and the payments. She use the minor children as exemptions for 2000. She was working part time at the end of the year. I did not sign an 8338 or what ever releasing the exemptions. To the best of my understanding I can qualify under publication 501; however, publication 504 give custody based on the majority of time spent. In reading 504 it said “generally” as to custody. I need to find the following:
1. What does the generally mean, is there an exception.
2. If there is an exception, what, where and how - please.
3. Reading sources, contact sources and procedures.
4. All opinions welcome.

Thx Finn



Exemption deduction

Under the facts you gave, your ex is entitled to the exemption.

1. What does the generally mean, is there an exception.

The general rule is that the custodial parent (in your case, the one with physical custody most of the year) is entitled to the exemption. However, there is an exception.

2. If there is an exception, what, where and how - please.

Under the exception, the noncustodial parent is allowed the exemption if any one of the following three conditions is met. 1) The custodial parent signs a written declaration that he or she will not claim the exemption for the child, and the noncustodial parent attaches this written declaration to his or her return. 2) A decree or agreement went into effect after 1984 and states the noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 3) A decree or agreement executed before 1985 pro-vides that the noncustodial parent is entitled to the exemption, and he or she gave at least $600 for the child's support during the year.

3. Reading sources, contact sources and procedures.

You can find the above in IRS Publications 17 and 504.


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