118 STAT. 1173 PUBLIC LAW 108–311—OCT. 4, 2004 such child shall be treated as being the qualifying child or qualifying relative of the noncustodial parent for a calendar year if the requirements described in paragraph (2) are met. ‘‘(2) REQUIREMENTS.—For purposes of paragraph (1), the requirements described in this paragraph are met if— ‘‘(A) a decree of divorce or separate maintenance or written separation agreement between the parents applicable to the taxable year beginning in such calendar year provides that— ‘‘(i) the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, or ‘‘(ii) the custodial parent will sign a written dec laration (in such manner and form as the Secretary may prescribe) that such parent will not claim such child as a dependent for such taxable year, or ‘‘(B) in the case of such an agreement executed before January 1, 1985, the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of subparagraph (B), amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support. ‘‘(3) CUSTODIAL PARENT AND NONCUSTODIAL PARENT.—For purposes of this subsection— ‘‘(A) CUSTODIAL PARENT.—The term ‘custodial parent’ means the parent with whom a child shared the same principal place of abode for the greater portion of the calendar year. ‘‘(B) NONCUSTODIAL PARENT.—The term ‘noncustodial parent’ means the parent who is not the custodial parent. ‘‘(4) EXCEPTION FOR MULTIPLE SUPPORT AGREEMENTS.—This subsection shall not apply in any case where over one half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3). ‘‘(f) OTHER DEFINITIONS AND RULES.—For purposes of this section— ‘‘(1) CHILD DEFINED.— ‘‘(A) IN GENERAL.—The term ‘child’ means an individual who is— ‘‘(i) a son, daughter, stepson, or stepdaughter of the taxpayer, or ‘‘(ii) an eligible foster child of the taxpayer. ‘‘(B) ADOPTED CHILD.—In determining whether any of the relationships specified in subparagraph (A)(i) or para graph (4) exists, a legally adopted individual of the tax payer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, shall be treated as a child of such individual by blood. ‘‘(C) ELIGIBLE FOSTER CHILD.—For purposes of subpara graph (A)(ii), the term ‘eligible foster child’ means an indi vidual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
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