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custody of AH, and it provides for joint custody with residential
custody awarded to Ms. Peterson. Further, the parties have
stipulated that Ms. Peterson had physical custody of AH for more
than half of the taxable year 2001. Therefore, Ms. Peterson was
the custodial parent in 2001, and petitioner was the noncustodial
parent.
Section 152(e)(2) provides an exception to the general rule
of section 152(e)(1). Pursuant to that exception, the child
shall be treated as receiving more than half of his or her
support 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.
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. 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
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