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If the requirements of section 152(e)(1) are met, the child is
treated as having received over half of his support from the
custodial parent, and the custodial parent is entitled to the
dependency exemption deduction. The noncustodial parent can gain
entitlement to the deduction if the custodial parent executes a
valid written declaration under section 152(e)(2) releasing the
claim to the deduction. The declaration may apply to 1 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). A validly executed Form 8332 satisfies the written
declaration requirement.
The Lopezes argue that they are entitled to the dependency
exemption deductions because Mr. Lopez and Mrs. King lived apart
at all times during the years in issue and Mrs. King signed a
written declaration stating that she would not claim Monique for
1987 and future years. Respondent and the Kings contend that the
special support test of section 152(e) does not apply to parents
who have never married each other.4 If the special support test
can apply to parents who have never married each other,
respondent and the Kings, for different reasons, claim that the
4Because we have found as a fact that the Kings provided
over half of Monique’s support during the years in issue, they
would be entitled to the dependency exemption deductions if sec.
152(e)(1) did not apply to parents who have never married each
other.
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