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over half of the support if the requirements under section
152(e)(2) are satisfied. Section 152(e)(2) provides:
(2) Exception where custodial parent releases
claim to exemption for the year.--A child * * * shall
be treated as having received over half of his support
during a calendar year from the noncustodial parent if
--
(A) the custodial parent signs a written
declaration (in such manner and form as the
Secretary may by regulations prescribe) that
such custodial parent will not claim such
child as 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.
To release a claim to a dependency exemption deduction
properly, the custodial parent must sign a written declaration
with an express statement that such custodial parent will not
claim that child as a dependent. Sec. 152(e)(2); Miller v.
Commissioner, 114 T.C. 184, 190-191 (2000); Bramante v.
Commissioner, T.C. Memo. 2002-228. A validly executed Form 8332
satisfies the written declaration requirement. King v.
Commissioner, 121 T.C. 245, 249 (2003); Brissett v. Commissioner,
T.C. Memo. 2003-310.
It is not disputed that Ms. Wang was the custodial parent of
JJH during 2003. Respondent argues that petitioners are not
entitled to claim JJH as a dependent because Ms. Wang executed a
Form 8332 in favor of Mr. Hammer. In the Form 8332, Ms. Wang
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Last modified: May 25, 2011