Brooks Edward Omans and Tonya Renee Omans Rateau - Page 10

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          2.  Written Declaration Requirement                                         
               Pursuant to the regulations, the Internal Revenue Service              
          issued Form 8332 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 to             
          be 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.  See sec. 1.152-4T(a),             
          Q&A-3, Temporary Income Tax Regs., supra.                                   
               The settlement agreement petitioner attached to his return             
          contains the names of the two children, the custodial parent’s              
          signature as witnessed by a notary’s certification, the date of             
          her signature, and petitioner’s name.  It does not contain the              
          Social Security number of either the custodial parent or of                 
          petitioner, or literal reference to the year 1998.                          

          9(...continued)                                                             
          152(e)(2) was amended to include reference to the allocation of             
          the dependency exemption deduction to the noncustodial parent in            
          a divorce decree.  Under this current version, the noncustodial             
          parent will be entitled to the dependency exemption deduction               
          where the custodial parent signs a written declaration waiving              
          the right to claim it or the dependency exemption deduction is              
          allocated to the noncustodial parent pursuant to a State divorce            
          decree.                                                                     





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