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the child receives more than half his support during the year
from his parents, the parent with custody of the child for the
greater portion of the year (the “custodial parent”) generally is
treated as having provided over half of the child’s support,
regardless of which parent actually provided the support. Id.
Under section 152(e)(2) an exception to this special rule exists
which may entitle the noncustodial parent to the dependency
exemption. For the exception to apply, the custodial parent must
sign a written declaration releasing his or her claim to the
exemption, 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 may apply
to one year, a number of specified years, or all future years, as
specified in the declaration. Sec. 1.152-4T(a), Q&A-4, Temporary
Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
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, calls for the following information: (1) The
name of the child or children for whom an exemption claim is
released; the applicable tax year or years for which the claims
are released; (2) the custodial parent’s signature and the date
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Last modified: May 25, 2011