- 5 - either on a completed Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or on a statement conforming to the substance of Form 8332. Miller v. Commissioner, supra at 189. Form 8332 requires the custodial parent to furnish: (1) the names of the children for which exemption claims were released, (2) the years for which the claims were released, (3) the signature of the custodial parent confirming his or her consent, (4) the Social Security number of the custodial parent, (5) the date of the custodial parent’s signature, and (6) the name and the Social Security number of the parent claiming the exemption. [Id. at 190.] In this case, petitioner claimed the dependency exemptions for the children for the year 2001. Petitioner testified that he provided more than 50 percent of the support of the children and that he should be able to claim dependency exemptions for them for the taxable year 2001. During trial, petitioner also cited to the Agreed Final Decree of Divorce which states in part: IT IS FURTHER ORDERED AND DECREED that each party shall be solely entitled to use as a credit against his or her own tax liability all prepayments and withholdings made by him or her after the date of divorce and all deductions, exemptions, and adjustments attributable to his or her income and expenses after the date of divorce. Petitioner stated: “I feel that * * * [the divorce decree] reads whoever is providing the most to the children is able to claim them as an exemption.” Audra was the custodial parent for 2001. She had custody of the three children for 9 months of the year, which is over halfPage: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011