When can a dependency exemption typically be claimed by the non-custodial parent?

A dependency exemption for a child can typically be claimed by the non-custodial parent when it is explicitly ordered by the court in the divorce decree. This situation often arises during divorce proceedings when parents negotiate child-related support, custody arrangements, and tax benefits. The court can designate which parent is allowed to claim the exemption, and this determination is legally binding. Thus, if the divorce decree specifies that the non-custodial parent has the right to claim the dependency exemption, they can do so.

In contrast, the other options do not accurately reflect the requirements for claiming a dependency exemption. For example, while the custodial parent’s eligibility can play a role, it does not solely dictate the non-custodial parent's ability to claim the exemption without a court order. Similarly, the exemption is not something that is automatically bestowed upon the non-custodial parent each year; it requires specific legal authorization. Lastly, merely residing with the non-custodial parent for more than half the year does not grant them the right to claim the exemption unless the court order allows it. Thus, the court’s directive is essential in this process.