Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 70-73

1970-1 C.B. 29

Sec. 152

IRS Headnote

A written child dependency agreement between divorced parents executed after the taxable year in which child support payments were made by the noncustodial parent but within the statutory period for filing a claim for refund meets the requirement of section 152(e)(2)(A)(i) of the Code.

Full Text

Rev. Rul. 70-73

A divorce decree was silent as to whether the husband or wife was entitled to claim the dependency exemption for their minor child. During all of 1967 the child was in the wife's custody and the husband furnished more than $600 but less than $1,200 towards the child's support. In June of 1968 a written agreement between the husband and the wife certified that during 1967 the husband had contributed more than one-half of their child's support, that no other person had claimed credit for the child's dependency exemption, and that the husband was entitled to the deduction under section 151 of the Internal Revenue Code of 1954 for such child. Held, the written agreement executed after the taxable year but within the statutory period during which the taxpayer may file a claim for refund for 1967 meets the requirement of section 152(e)(2)(A)(i) of the Code and, therefore, the husband is entitled to claim a dependency exemption for his child.