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Example 6—child emancipated in Au- gust. Your daughter lives with you from Janu­ ary 1, 2014, until May 31, 2014, and lives with her other parent, your ex­spouse, from June 1, 2014, through the end of the year. She turns 18 and is emancipated under state law on August 1, 2014. Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2014. You are the custodial parent. Written declaration. The custodial parent must use either Form 8332 or a similar state­ ment (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial pa­ rent. The noncustodial parent must attach a copy of the form or statement to his or her tax return. The exemption can be released for 1 year, for a number of specified years (for example, al­ ternate years), or for all future years, as speci­ fied in the declaration. Post-1984 and pre-2009 divorce decree or separation agreement. If the divorce de­ cree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. The decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2. The custodial parent will not claim the child as a dependent for the year. 3. The years for which the noncustodial pa­ rent, rather than the custodial parent, can claim the child as a dependent. The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return. The cover page (write the other parent's social security number on this page). The pages that include all of the informa­ tion identified in items (1) through (3) above. The signature page with the other parent's signature and the date of the agreement. Post-2008 divorce decree or separation agreement. The noncustodial parent cannot attach pages from the decree or agreement in­ stead of Form 8332 if the decree or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a similar state­ ment whose only purpose is to release the cus­ todial parent's claim to an exemption for a child, and the noncustodial parent must attach a copy to his or her return. The form or statement must release the custodial parent's claim to the child without any conditions. For example, the re­ lease must not depend on the noncustodial pa­ rent paying support. The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Revocation of release of claim to an ex- emption. The custodial parent can revoke a release of claim to an exemption. For the CAUTION ! revocation to be effective for 2014, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2013 or earlier. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Remarried parent. If you remarry, the sup­ port provided by your new spouse is treated as provided by you. Parents who never married. This rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Support Test (To Be a Qualifying Child) To meet this test, the child cannot have provi­ ded more than half of his or her own support for the year. This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or is not support, see Support Test (To Be a Qualifying Relative), later. If you are not sure whether a child provi­ ded more than half of his or her own support, you may find Worksheet 2 helpful. Example. You provided $4,000 toward your 16­year­old son's support for the year. He has a part­time job and provided $6,000 to his own support. He provided more than half of his own support for the year. He is not your qualify­ ing child. Foster care payments and expenses. Pay­ ments you receive for the support of a foster child from a child placement agency are consid­ ered support provided by the agency. Similarly, payments you receive for the support of a foster child from a state or county are considered sup­ port provided by the state or county. If you are not in the trade or business of pro­ viding foster care and your unreimbursed out­of­pocket expenses in caring for a foster child were mainly to benefit an organization qualified to receive deductible charitable contri­ butions, the expenses are deductible as chari­ table contributions but are not considered sup­ port you provided. For more information about the deduction for charitable contributions, see Publication 526. If your unreimbursed expenses are not deductible as charitable contributions, they may qualify as support you provided. If you are in the trade or business of provid­ ing foster care, your unreimbursed expenses are not considered support provided by you. Example 1. Lauren, a foster child, lived with Mr. and Mrs. Smith for the last 3 months of the year. The Smiths cared for Lauren because they wanted to adopt her (although she had not been placed with them for adoption). They did not care for her as a trade or business or to benefit the agency that placed her in their home. The Smiths' unreimbursed expenses are not deductible as charitable contributions but are considered support they provided for Lau­ ren. Example 2. You provided $3,000 toward your 10­year­old foster child's support for the year. The state government provided $4,000, which is considered support provided by the state, not by the child. See Support provided by the state (welfare, food benefits, housing, etc.), later. Your foster child did not provide more than half of her own support for the year. Scholarships. A scholarship received by a child who is a student is not taken into account in determining whether the child provided more than half of his or her own support. Joint Return Test (To Be a Qualifying Child) To meet this test, the child cannot file a joint re­ turn for the year. Exception. An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Example 1—child files joint return. You supported your 18­year­old daughter, and she lived with you all year while her husband was in the Armed Forces. He earned $25,000 for the year. The couple files a joint return. Because your daughter and her husband file a joint re­ turn, she is not your qualifying child. Example 2—child files joint return only as claim for refund of withheld tax. Your 18­year­old son and his 17­year­old wife had $800 of wages from part­time jobs and no other income. Neither is required to file a tax return. They do not have a child. Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Example 3—child files joint return to claim American opportunity credit. The facts are the same as in Example 2 except no taxes were taken out of your son's pay or his wife's pay. However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. The exception to the joint return test does not apply, so your son is not your qualifying child. Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualify- ing child of anyone else, this special rule does not apply to you and you do not need to read about it. This is also true if your qualifying child is not a qualifying child of any- one else except your spouse with whom you file a joint return. TIP Publication 501 (2014) Page 15