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Income Tax Regs. Thus, in the present case, because Ms. Gigletti
had legal custody of BMC throughout 2001 (as well as physical
custody throughout the year), she was the custodial parent in
2001, and petitioner husband was the noncustodial parent.
Section 152(e)(2) provides an exception to the general rule
of section 152(e)(1). Pursuant to that exception, the child
shall be treated as receiving more than half of his or her
support from the noncustodial parent if:
(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.[5]
See sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed.
Reg. 34459 (Aug. 31, 1984).
The declaration required by section 152(e)(2)(A) must be
made either on Form 8332 or on a statement conforming to the
substance of that form. Id.; Miller v. Commissioner, 114 T.C.
184, 189 (2000), affd. sub nom. Lovejoy v. Commissioner, 293 F.3d
1208 (10th Cir. 2002). To meet the requirements of section
152(e)(2), the written declaration, if not made on the official
5A second exception to the general rule of sec. 152(e)(1)
exists for certain pre-1985 instruments. See sec. 152(e)(4).
Petitioner and Ms. Gigletti divorced on July 31, 1995; therefore
this second exception does not apply to the present case. Sec.
152(e)(4)(B)(i).
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