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form provided by the Internal Revenue Service (IRS), “shall
conform to the substance of such form.” Sec. 1.152-4T(a), Q&A-3,
Temporary Income Tax Regs., supra. The form provided by the IRS,
Form 8332, calls for the following information: (1) The name of
the child or children for whom an exemption claim is released;
the applicable tax year or years for which the claims are
released; (2) the custodial parent’s signature and the date of
signature; (3) the custodial parent’s Social Security number; (4)
the noncustodial parent’s name; and (5) the noncustodial parent’s
Social Security number. “The exemption may be released for a
single year, for a number of specified years (for example,
alternate 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).
In the present case, Ms. Gigletti, as the custodial parent,
did not sign Form 8332 or any written declaration or statement
agreeing not to claim an exemption for BMC, and no such form,
declaration, or statement was attached to petitioner-husband’s
return for the year in issue.
However, petitioner husband argues that the divorce decree,
which ended his marriage with Ms. Gigletti, by its terms grants
him the right to claim BMC as a dependent for Federal and State
income tax purposes for each calendar year in which he is current
at the end of such calendar year as to his support payments.
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Last modified: May 25, 2011