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parent.
Section 152(e)(2) provides an exception to the general rule
of section 152(e)(1). Pursuant to that exception, the child
shall be treated as receiving over half of his or her support
from the noncustodial parent if:
(A) the custodial parent signs a written
declaration (in such manner and form as the Secretary
may by regulations prescribe) that such custodial
parent will not claim such child as a dependent for any
taxable year beginning in such calendar year, and
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent’s return for the
taxable year beginning during such calendar year.[5]
See sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed.
Reg. 34459 (Aug. 31, 1984).
The declaration required by section 152(e)(2)(A) must be
made on either Form 8332 or on a statement conforming to the
5 A second exception to the general rule of sec. 152(e)(1)
exists for certain pre-1985 instruments. See sec. 152(e)(4).
Pursuant to that exception, a child of divorced parents shall be
treated as receiving over half of his or her support from the
noncustodial parent if:
(i) a qualified pre-1985 instrument between the
parents * * * provides that the noncustodial parent
shall be entitled to any deduction allowable under
section 151 for such child, and
(ii) the noncustodial parent provides at least
$600 for the support of such child during such calendar
year.
In view of the fact that petitioner and Ms. Allison divorced
in or about 1995, this second exception does not apply to the
present case. Sec. 152(e)(4)(B)(i).
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