- 5 -
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.
For purposes of this subsection, the term
“noncustodial parent” means the parent who is
not the custodial parent.
The temporary regulations promulgated with respect to
section 152(e) provide that a noncustodial parent may claim the
exemption for a dependent child “only if the noncustodial parent
attaches to his/her income tax return for the year of the
exemption a written declaration from the custodial parent stating
that he/she will not claim the child as a dependent for the
taxable year beginning in such calendar year.”2 Sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg. 34459
(Aug. 31, 1984); see Miller v. Commissioner, 114 T.C. 184, 188-
189 (2000), affd. on another ground sub nom. Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002). The declaration
required under section 152(e)(2) must be made either on a
completed Form 8332, Release of Claim to Exemption for Child of
2 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); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011