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152(e)(2). For the exception to apply, the custodial parent must
sign a written declaration releasing his or her claim to the
deduction, and the noncustodial parent must attach the
declaration to his or her tax return. Id. A written declaration
releasing a taxpayer’s claim to a dependency exemption deduction
may apply to one year, a set number of years, or all future
years. Sec. 1.152-4T(a) Q&A-4, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984).
Language in a divorce decree purportedly giving a taxpayer
the right to an exemption deduction does not entitle the taxpayer
to the deduction in the absence of the signed written declaration
required by section 152(e)(2). Miller v. Commissioner, 114 T.C.
184 (2000), affd. on another ground sub nom. Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002). To meet the
requirements of section 152(e)(2), the written declaration, if
not made on the official form provided by the Internal Revenue
Service, “shall conform to the substance of such form.” Sec.
1.152-4T(a) Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg. 34459
(Aug. 31, 1984). The form provided by the Service, Form 8332,2
calls for the following information: The name of the child or
children; the applicable tax year or years; the custodial
parent’s signature and the date of signature; the custodial
2The Court takes judicial notice of Form 8332, Release of
Claim to Exemption for Child of Divorced or Separated Parents,
available from the IRS.
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Last modified: May 25, 2011