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URL:  http://boards.fool.com/the-irs-may-be-tired-of-this-issue-but-im-more-12388380.aspx

Subject:  Re: alimony/spousal support Date:  4/12/2000  3:57 PM
Author:  SpxAgent Number:  34168 of 123001

The IRS may be tired of this issue, but I'm more tired at this point.

I think if someone could help me with this still-grey area (to me), I'd truly appreciate it: 

When referring to "custody", is it legal custody that the IRS is referring to, [and] as per a Divorce Decree/Separation Agreement", not the actually physical custody of a child, that the IRS is referring to? 

Also, from what I think I understand(???), the legal custodial parent doesn't have to contribute any monetary support either, etc.   So the support test doesn't apply either.

In my situation, I have had "sole" custody, as stated in the divorce decree & separation agreement (a never-modified judgement by legal means and/or by any court in any state):::

so the non-custodial parent would have to have attached to his return, a signed "release for exemption", for him to be able take the dependant exemption on their tax return.