- 5 -
(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.
For purposes of this subsection, the term "noncustodial
parent" means the parent who is not the custodial
parent.
The temporary regulations promulgated with respect to
section 152(e) provide that a noncustodial parent may claim the
exemption for a dependent child "only if the noncustodial parent
attaches to his/her income tax return for the year of the
exemption a written declaration from the custodial parent stating
that he/she will not claim the child as a dependent for the
taxable year beginning in such calendar year."1 Sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984); see Miller v. Commissioner, 114 T.C. 184,
188-189 (2000), affd. on another ground sub nom. Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002). The declaration
required under section 152(e)(2) must be made either on a
1Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011