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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.
Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984),4 further provides:
The written declaration may be made on a form to be
provided by the Service for this purpose. * * *
Pursuant to the regulations, the Internal Revenue Service
issued Form 8332, Release of Claim to Exemption for Child of
Divorced or Separated Parents, as a way to satisfy the written
declaration requirement of section 152(e)(2). Form 8332
instructs the taxpayer to provide (1) the names of the children
for whom exemption claims were released, (2) the years the claims
are released, (3) the signature of the custodial parent to
confirm their 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. If Form 8332 is not used, a
statement conforming to the substance of Form 8332 must be used.
4 Temporary 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).
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