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or children named on the form for the tax years specified on the
form. A written declaration that is made other than on Form 8332
must “conform to the substance of such form.” Sec. 1.152-4T(a),
Q&A-3, Temporary Income Tax Regs., supra.
If the custodial parent releases the exemption for more than
1 year, “the original release must be attached to the return of
the noncustodial spouse and a copy of such release must be
attached to his/her return for each succeeding taxable year for
which he/she claims the dependency exemption.” Id. at Q&A-4.
It is undisputed that Rochelle was the children’s custodial
parent during 1998. Accordingly, under the general rule of
section 152(e)(1), Rochelle gets the exemptions for the children.
As explained below, petitioner has not shown that Rochelle
released her claim to the exemptions in accordance with the
provisions of section 152(e)(2).
The unsigned and undated Form 8332 which petitioner attached
to his 1998 Form 1040A is invalid as a release of Rochelle’s
claim to the exemptions. See Miller v. Commissioner, supra at
190-191.
Moreover, Rochelle’s February 9, 1995, handwritten note,
indicating that she agreed to “give” petitioner the exemptions
“only if it does not interfer[e] with my ability to receive
Federal Student Aid”, does not meet the requirements of a valid
release pursuant to section 152(e)(2) or otherwise conform to the
substance of Form 8332, as required by the applicable
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Last modified: May 25, 2011