- 7 -
agreed not to claim the exemption and did not state the years in
which she would release the claim to the dependency exemption
deduction. Id. While the custodial parent also did not include
her Social Security number, that omission was not a determinative
factor. We emphasized the lack of the custodial parent’s
explicit statement not to claim the dependency exemption
deduction. Id. In this case, Form 8332 includes an explicit
statement that petitioner would not claim dependency exemption
deductions for specific years.
Petitioner further argues that Form 8332 is not valid
because it was not her intent to waive the dependency exemption
deductions from 1994 to 2013. Mr. DiGuilio testified that while
the form contained the future dates from 1995 to 2013, he and
petitioner intended for him to claim the dependency exemption
deductions until petitioner began working. As to the taxable
year 1998, petitioner argues that the form was inoperative
because she had begun working.
The pre-1985 version of the allocations of the dependency
exemption deduction was “often subjective and [presented]
difficult problems of proof and substantiation”. H. Rept. 98-432
(Part II), at 1498 (1984). In order to provide more certainty,
Congress amended section 152(e) to “[allow] the custodial spouse
the exemption unless that spouse waives his or her right to claim
the exemption. Thus, dependency disputes between parents will be
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011