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declaration that such custodial parent will not claim such child
as a dependent, and the noncustodial parent attaches such written
declaration to the noncustodial parent's income tax return for
the taxable year.
Petitioner acknowledges that he never obtained from Mrs.
Brettin a completed Form 8332. However, petitioner contends that
their agreement is a written declaration that is substantially
the equivalent of a Form 8332.
The declaration required under section 152(e)(2) must be
made either on a completed Form 8332 or on a statement conforming
to the substance of Form 8332. Sec. 1.152-4T(a), Q&A-3,
Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
The exemption may be released for a single year, for a number of
specified years, or for 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).
Form 8332 requires a taxpayer to agree not to claim a
dependency exemption and to furnish: (1) The name of the child
for whom exemption claims are released, (2) the years for which
the claims are released, (3) the signature of the custodial
parent, (4) the Social Security number of the custodial parent,
(5) the date of the custodial parent's signature, and (6) the
name and the Social Security number of the parent claiming the
exemption. Miller v. Commissioner, 114 T.C. 184, 190 (2000).
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