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For 1987, Mr. Lopez timely filed his Federal income tax
return and claimed a dependency exemption deduction for Monique.
In a letter dated April 20, 1988, respondent requested that Mr.
Lopez complete a Form 8332, Release of Claim to Exemption for
Child of Divorced or Separated Parents. On April 30, 1988, Mrs.
King executed a Form 8332 in favor of Mr. Lopez for the taxable
year 1987 and all years thereafter.2 Mr. Lopez claimed a
dependency exemption deduction for Monique for the taxable years
1987 through 1999. Mr. Lopez attached a copy of the Form 8332
executed by Mrs. King to his tax returns for the years in issue.
Beginning with the taxable year 1993, the year they were
married, the Kings began claiming a dependency exemption
deduction for Monique on each of their Federal income tax
returns. Monique resided with the Kings at all times during the
calendar years 1998 and 1999. The Lopezes and the Kings provided
2The Form 8332 Mrs. King executed was the December 1987
version of the form. Pt. I of the form was entitled “Release of
Claim to Exemption for Current Year”. Mrs. King completed and
signed Pt. I, thereby releasing her claim to the exemption
deduction for Monique for 1987. Pt. II was entitled “Release of
Claim to Exemption for Future Years”. In the space specified
“for the tax year(s)”, the words “future years” were written.
Mrs. King signed the space in Pt. II releasing her claim to
exemption deductions. The general instructions to that version
of the Form 8332 stated that a parent who might be entitled to
claim an exemption deduction for a child could agree to release
the claim for the current calendar year or for future years, or
both. In December 2000, the Commissioner revised Form 8332 and
inserted cautionary language stating that the special support
test “does not apply to parents who never married each other.”
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Last modified: May 25, 2011