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Petitioner is not the custodial parent of the two children
at issue, and thus he is not entitled to the dependency exemption
deductions under section 152(e)(1). A noncustodial parent may be
entitled to the exemption if one of three exceptions in section
152(e) is satisfied. The only exception relevant to this case is
contained in section 152(e)(2). Section 152(e)(2) provides that
a child shall be treated as having received over 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.
Section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984),3 further provides:
The written declaration may be made on a form to be
provided by the Service for this purpose. * * *
B. Written Declaration Requirement
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
3 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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