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Pursuant to the regulations, the Commissioner promulgated
Form 8332, Release of Claim to Exemption for Child of Divorced or
Separated Parents. Form 8332 instructs a taxpayer to furnish (1)
the names of the children for whom exemption claims were
released, (2) the current and future years for which the claims
were released, (3) the signature of the custodial parent
confirming his or her consent, (4) the Social Security number of
the custodial parent, (5) the date of the custodial parent’s
signature, and (6) the name and Social Security number of the
parent claiming the exemption. See Miller v. Commissioner, 114
T.C. 184, 190 (2000), affd. on another issue sub nom. Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002). The regulations
provide that if Form 8332 is not used, a statement conforming to
the substance of Form 8332 must be submitted. See sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., supra. The regulations
further 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.” Id.
In Miller v. Commissioner, 114 T.C. at 186, the order of
final divorce granted custody of the children to the wife, but
provided that the husband “shall claim both of [the] children on
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Last modified: May 25, 2011