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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
substance of that form. Id.; Miller v. Commissioner, 114 T.C.
184, 189 (2000). “The exemption may be released for a single
year, for a number of specified years (for example, alternate
years), or for all future years, as specified in the
declaration.” Sec. 1.152-4T(a), Q&A-4, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
In the present case, Ms. Ary, as the custodial parent, did
not sign Form 8332 or any written declaration or statement
agreeing not to claim exemptions for Corey and Danan, and no such
form, declaration, or statement was attached to petitioner’s
return for the year in issue. It follows, therefore, that the
3(...continued)
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. Ary were married
in 1989, separated in 1996, and divorced in 1997, this second
exception does not apply to the present case. Sec.
152(e)(4)(B)(i).
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