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respect to her children for the years at issue. See sec.
152(e)(2); sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
supra.
The Written Declaration Requirement-–Form 8332
Pursuant to the authority conferred upon it by section
152(e)(2) as amended, the Internal Revenue Service (IRS) issued
Form 8332 to enable a noncustodial parent to satisfy the written
declaration requirement of section 152(e)(2). Form 8332 requires
a taxpayer to furnish (1) the names of the children for which
exemption claims were released, (2) the years for which the
claims were released, (3) the signature of the custodial parent
confirming his or her consent, (4) the Social Security number of
the custodial parent, (5) the date of the custodial parent's
signature, and (6) the name and the Social Security number of the
parent claiming the exemption. See Neal v. Commissioner, T.C.
Memo. 1999-97; Paulson v. Commissioner, T.C. Memo. 1996-560;
White v. Commissioner, T.C. Memo. 1996-438.
Satisfying the signature requirement is critical to the
successful release of the dependency exemption within the meaning
of section 152(e)(2). See Neal v. Commissioner, supra; Paulson
v. Commissioner, supra; White v. Commissioner, supra. Section
152(e)(2) expressly provides that the noncustodial parent may
claim the dependency exemption for a child only if "the custodial
parent signs a written declaration”, sec. 152(e)(2)(A), and the
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