Under what condition can a noncustodial parent claim the child's dependency exemption?

A noncustodial parent can claim a child’s dependency exemption under the condition that a written declaration from the custodial parent is provided. This written declaration is typically completed using IRS Form 8332, which the custodial parent must sign, allowing the noncustodial parent to claim the dependency exemption. This arrangement is designed to clarify the division of tax benefits associated with the child and ensures that both parents are in agreement regarding who will claim the exemption.

Having a verbal agreement or an informal statement would not suffice for the IRS requirements, as there must be official documentation to validate the claim for tax purposes. Simply completing Form 8453 does not grant the exemption; this form is related to the electronic submission and acknowledgment of a taxpayer's signature for a tax return rather than for the dependency exemption itself. Additionally, while child support payments are a critical aspect of the noncustodial parent's financial responsibilities, they do not directly influence the ability to claim a dependency exemption without the necessary consent from the custodial parent.