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custody of the child for the greater portion of the calendar
year.” Id.
Thus, in the present case, because the separation agreement
established that Ms. Wood was the primary residential custodian
of JW throughout 2002, and because petitioner has testified that
JW resided with Ms. Wood for the greater portion of the calendar
year 2002, Ms. Wood was the custodial parent in 2002, 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. Id.; accord Miller v. Commissioner, 114
T.C. 184, 189 (2000), affd. sub nom. Lovejoy v. Commissioner, 293
F.3d 1208 (10th Cir. 2002). The form provided by the IRS, Form
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