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a Form 8332 or similar written declaration, signed by the
custodial parent, stating that the custodial parent will not
claim the child as a dependent for the calendar year. Sec.
152(e)(2); Miller v. Commissioner, 114 T.C. 184 (2000). The
divorce decree incorporated the May 29, 1998, custody order that
granted primary physical custody to Mr. Royster. Petitioner, as
the noncustodial parent, did not attach to her 2001 or 2002
return a Form 8332 or similar written declaration by Mr. Royster
stating that he would not claim the children as dependents.
Accordingly, we hold petitioner is not entitled to dependency
exemption deductions for her children for taxable years 2001 and
2002.
In general, in order to qualify for head of household filing
status, the earned income credit, the child tax credit, and the
additional child tax credit, the taxpayer must show that she was
entitled to a dependency exemption deduction for her child and/or
the child lived with the taxpayer for over half of the taxable
year. See secs. (2)(b)(1)(A), 32(a), (c), 24(a), (c).
Petitioner did not provide credible evidence that her children
lived with her for over half of each taxable year in issue5, and,
as noted above, petitioner is not entitled to dependency
exemption deductions for her children for each taxable year in
5At trial, petitioner admitted that she did not have any
evidence proving that her children lived with her for over half
of each year in issue.
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