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if the custodial parent releases his or her claim to the
exemption for the year.2 This exception applies only 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.
[Sec. 152(e)(2)(A) and (B).]
Under the applicable regulations, to claim an exemption for
a dependent child, a noncustodial parent must attach to his or
her income tax return a “written declaration from the custodial
parent stating that he/she will not claim the child as a
dependent for the taxable year beginning in such calendar year.”
Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984). The custodial parent may make this
written declaration on Form 8332. See Miller v. Commissioner,
114 T.C. 184, 190 (2000), affd. on another ground sub nom.
Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002); sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., supra. Form 8332
requires, among other things, that the custodial parent sign a
statement that “I agree not to claim an exemption for” the child
2 Two other exceptions to the general rule of sec. 152(e)(1)
are inapplicable here: (1) There is no evidence of a multiple-
support agreement within the meaning of sec. 152(e)(3); and (2)
petitioner’s divorce occurred after 1984, and there is no
“qualified pre-1985 instrument” within the meaning of sec.
152(e)(4).
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Last modified: May 25, 2011