From instructions:
For this rule to apply, the parents must be one of the following.
c Divorced or legally separated under a decree of divorce or separate maintenance.
c Separated under a written separation agreement.
c Living apart at all times during the last 6 months of the year.
According to the instructions it says parents must be "one" of the following, with the third being living apart at all times during the last 6 months of the year. It doesn't say they must be married.
King 121 TC 245:
CONCLUSION
The IRS recently revised form 8332 and Publication 504, Divorced or Separated Parents, to allow parents who have never been married to each other to release their dependency exemption without IRS challenge. Additionally, the IRS modified publication 504 to remove the marriage requirement when applying the section 152(e) support test.
For this rule to apply, the parents must be one of the following.
c Divorced or legally separated under a decree of divorce or separate maintenance.
c Separated under a written separation agreement.
c Living apart at all times during the last 6 months of the year.
According to the instructions it says parents must be "one" of the following, with the third being living apart at all times during the last 6 months of the year. It doesn't say they must be married.
King 121 TC 245:
CONCLUSION
The IRS recently revised form 8332 and Publication 504, Divorced or Separated Parents, to allow parents who have never been married to each other to release their dependency exemption without IRS challenge. Additionally, the IRS modified publication 504 to remove the marriage requirement when applying the section 152(e) support test.
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