Ronald Lewis Boulden - Page 6

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                              (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                
               For purposes of this subsection, the term "noncustodial                
               parent" means the parent who is not the custodial                      
               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).                    

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