Public Law 90–78

section 152 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new subsection:

“(e)“(e)

Support Test in Case of Child of Divorced Parents, etc.—

“(1)“(1)

General rule.—

If—

“(A)“(A)

a child (as defined in section 151(e)(3)) receives

26 USC 151.

over half of his support during the calendar year from his parents who are divorced or legally separated under a decree of divorce or separate maintenance, or who are separated under a written separation agreement, and

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“(B)“(B)

such child is in the custody of one or both of his parents for more than one-half of the calendar year,

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such child shall be treated, for purposes of subsection (a), as receiving over half of his support during the calendar year from the parent having custody for a greater portion of the calendar year unless he is treated, under the provisions of paragraph (2), as having received over half of his support for such year from the other parent (referred to in this subsection as the parent not having custody).

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“(2)“(2)

Special rule.—

The child of parents described in paragraph (1) shall be treated as having received over half of his support during the calendar year from the parent not having custody if—

“(A)“(A)

(i)(i)

the decree of divorce or of separate maintenance, or a written agreement between the parents applicable to the taxable year beginning in such calendar year, provides that the parent not having custody shall be entitled to any deduction allowable under section 151 for such child, and

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“(ii)“(ii)

such parent not having custody provides at least $600 for the support of such child during the calendar year, or

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“(B)“(B)

(i)(i)

the parent not having custody provides $1,200 or more for the support of such child (or if there is more than one such child, $1,200 or more for all of such children) for the calendar year, and

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“(ii)“(ii)

the parent having custody of such child does not clearly establish that he provided more for the support of such child during the calendar year than the parent not having custody.

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For the purposes of this paragraph, amounts expended for the support of a child or children shall be treated as received from the parent not having custody to the extent that such parent provided amounts for such support.

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“(3)“(3)

Itemized statement required.—

If a taxpayer claims that paragraph (2)(B) applies with respect to a child for a calendar year and the other parent claims that paragraph (2)(B)(i) is not satisfied or claims to have provided more for the support of such child during such calendar year than the taxpayer, each parent shall be entitled to receive, under regulations to be prescribed by the Secretary or his delegate, an itemized statement of the expenditures upon which the other parent’s claim of support is based.

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“(4)“(4)

Exception for multiple-support agreement.—

The provisions of this subsection shall not apply in any case where over half of the support of the child is treated as having been received from a taxpayer under the provisions of subsection (c).

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“(5)“(5)

Regulations.—

The Secretary or his delegate shall prescribe such regulations as may be necessary to carry out the purposes of this subsection.”

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Subsection (a) of such section 152 is amended by striking out “subsection (c)” and inserting in lieu thereof “subsection (c) or (e)”.