Figure 1. Support Test for Child of Divorced or Separated Parents. Summary: This flowchart is used to determine if the custodial or noncustodial parent meets the support test in order to claim an exemption on a child.Start. This is the starting of the flowchart.Decision (1). Are the parents divorced or legally separated, separated under a written agreement, or did they live apart the last 6 months of the year?

IF Yes Continue To Decision (3)

IF No Continue To Decision (2)

Decision (2). Did any one person provide over half of the child's total support?

IF Yes Continue To Process (a)

IF No Continue To Process (b)

Process (a). The person who provided over half of the child's support meets the support test.

Continue To End

Process (b). See Multiple Support Agreement.

Continue To End

Decision (3). Did one or both parents furnish over half of the child's total support?

IF Yes Continue To Decision (4)

IF No Continue To Decision (2)

Decision (4). Is the child in the custody of one or both parents for more than half of the year?

IF Yes Continue To Decision (5)

IF No Continue To Decision (2)

Decision (5). Did the custodial parent sign a Form 8332 or similar statement releasing the exemption?

IF Yes Continue To Decision (7)

IF No Continue To Decision (6)

Decision (6). Did the custodial parent sign a decree or agreement executed after 1984 releasing the exemption for the tax year?

IF Yes Continue To Decision (7)

IF No Continue To Decision (8)

Decision (7). Is the noncustodial parent attaching the signed form or other required documentation to his or her return?

IF Yes Continue To Process (d)

IF No Continue To Decision (8)

Decision (8). Is there a decree or agreement executed before 1985 (and not modified after 1984) that entitles the noncustodial parent to the exemption?

IF Yes Continue To Decision (9)

IF No Continue To Process (c)

Decision (9). Did the noncustodial parent provide at least $600 of the child's support during the year?

IF Yes Continue To Process (d)

IF No Continue To Process (c)

Process (c). The custodial parent meets the support test.

Continue To End

Process (d). The noncustodial parent meets the support test.

Continue To End

End. This is the ending of the flowchart.