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See sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed.
Reg. 34459 (Aug. 31, 1984).
The declaration required by section 152(e)(2)(A) must be
made either on Form 8332 or on a statement conforming to the
substance of that form. Id.; accord Miller v. Commissioner, 114
T.C. 184, 189 (2000), affd. sub nom. Lovejoy v. Commissioner,
293 F.3d 1208 (10th Cir. 2002). To meet the requirements of
section 152(e)(2), the written declaration, if not made on the
official form provided by the Internal Revenue Service (IRS),
“shall conform to the substance of such form.” Sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., supra. The form
provided by the IRS, Form 8332, calls for the following
information: (1) The name of the child or children for whom an
exemption claim is released; (2) the applicable tax year or
years for which the claims are released; (3) the custodial
parent’s signature and the date of signature; (4) the custodial
parent’s Social Security number; (5) the noncustodial parent’s
name; and (6) the noncustodial parent’s Social Security number.
“The exemption may be released for a single year, for a number
of specified years (for example, alternate years), or for all
future years, as specified in the declaration.” Sec. 1.152-
4T(a), Q&A-4, Temporary Income Tax Regs., 49 Fed. Reg. 34459
(Aug. 31, 1984).
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