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will be treated as receiving more than half of his support during
a calendar year from the noncustodial parent if:
(A) the custodial parent signs a written
declaration (in such manner and form as the Secretary may
by regulations prescribe) that such custodial parent will
not claim such child as a dependent for any taxable year
beginning in such calendar year, and
(B) the noncustodial parent attaches such written
declaration to the noncustodial parent’s return for the
taxable year beginning during such calendar year. [Sec.
152(e)(2)(A) and (B).]
The Internal Revenue Service has prescribed Form 8332 as the
appropriate form by which the noncustodial parent may satisfy the
written declaration requirement of section 152(e)(2). See Miller
v. Commissioner, 114 T.C. 184, 190 (2000), affd. on another ground
sub nom. Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002);
sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984). Form 8332 requires, among other things,
that the custodial parent declare that he or she will not claim an
exemption for the child or children named on the form for the years
for which the exemption claim is being released.
In the case before us, petitioner does not dispute that for
1998, Mr. Harbin was the custodial parent of Nicholas and Jason.
As such, he ordinarily would be entitled to the dependency
exemptions for Nicholas and Jason for 1998. To claim Nicholas and
Jason as dependents for 1998, petitioner, as the noncustodial
parent, would have had to have attached to her 1998 income tax
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