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exemption is claimed. Secs. 151(c)(1), 152(a). Where parents
are divorced or separated, the parent who has physical custody of
a child for the greater portion of a calendar year (the
“custodial parent”) generally is deemed to provide more than half
of such child’s support in that year. Sec. 152(e).
A custodial parent, however, may release the right to a
dependency exemption with respect to a child by declaring in a
written statement that he or she will not claim the child as a
dependent for a particular year. Sec. 152(e)(2)(A). If the
custodial parent releases his or her right to a dependency
exemption with respect to a child, the noncustodial parent may
claim the dependency exemption for that child provided the
noncustodial parent attaches the custodial parent’s written
release statement to the noncustodial parent’s tax return. Sec.
152(e)(2)(B).
Under section 152(e)(2), respondent issued Form 8332
(Release of Claim to Exemption for Child of Divorced or Separated
Parents) for taxpayers to use to satisfy the written declaration
requirement of section 152(e)(2). Using Form 8332, the custodial
parent is to provide the following: (1) The name of the child
with respect to which an exemption is released; (2) the year for
which the exemption is released to the noncustodial parent;
(3) signature, date of signature, and Social Security number of
the custodial parent; and (4) the name and Social Security number
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Last modified: May 25, 2011