What are the requirements for a noncustodial parent to claim a child as a dependent?

In order to claim your child that you don't have custody of as your dependent, you need to meet the following requirements:

1. The parents must be one of the following:
   • Divorced or legally separated under a decree of divorce or separate maintenance
   • Separated under a written separation agreement
   • Living apart at all times during the last 6 months of the year
2. The child must have received over half his or her support from the parents
3. The child must have been in the custody of one or both parents for more than half the year
4. The custodial parent signs a written declaration that he or she won't claim the child as a dependent and the noncustodial parent attaches this written declaration to his or her return