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Divorced or Separated Parents, or on a statement conforming to
the substance of Form 8332. Miller v. Commissioner, supra at
189.
Form 8332 requires a taxpayer 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.
Although petitioner and Mrs. Friemark have joint legal
custody of the children, Mrs. Friemark has physical custody, and
she is deemed to be the custodial parent for purposes of section
152(e). Petitioner, as the noncustodial parent, is not entitled
to the claimed dependency exemption deductions unless he complied
with the provisions of section 152(e)(2) and the regulations
thereunder by attaching to his return a written declaration or
Form 8332 executed by Mrs. Friemark. Petitioner did not attach
such a declaration or Form 8332 to his return, and accordingly he
is not entitled to the dependency exemption deductions for the
children for the 2002 taxable year.
Petitioners further argue that they are entitled to the
dependency exemption deductions because of the terms of the
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