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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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Last modified: May 25, 2011