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The support test set forth in section 152(e) applies even if the
child’s parents have never been married. King v. Commissioner,
121 T.C. 245, 248-252 (2003).
The temporary regulations promulgated with respect to
section 152(e)(2) provide that a noncustodial parent may claim
the exemption for a dependent child “only if the noncustodial
parent attaches to his/her income tax return for the year of the
exemption a written declaration from the custodial parent stating
that he/she will not claim the child as a dependent for the
taxable year beginning in such calendar year.”3 Sec.
1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49 Fed. Reg.
34459 (Aug. 31, 1984); see also Miller v. Commissioner, 114 T.C.
184, 188-189 (2000), affd. on another ground sub nom. Lovejoy v.
Commissioner, 293 F.3d 1208 (10th Cir. 2002). The declaration
required under section 152(e)(2) must be made either on a
completed Form 8332 or on a statement conforming to the substance
of Form 8332. Miller v. Commissioner, supra at 189; Brissett v.
Commissioner, T.C. Memo. 2003-310.
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
3 Temporary regulations are entitled to the same weight as
final regulations. See Peterson Marital Trust v. Commissioner,
102 T.C. 790, 797 (1994), affd. 78 F.3d 795 (2d Cir. 1996); Truck
& Equip. Corp. v. Commissioner, 98 T.C. 141, 149 (1992).
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