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8332, calls for the following information: (1) The name of the
child or children for whom an exemption claim is released; (2)
the applicable tax year or years for which the claims are
released; (3) the custodial parent’s signature and the date of
signature; (4) the custodial parent’s Social Security number; (5)
the noncustodial parent’s name; and (6) the noncustodial parent’s
Social Security number. “The exemption may be released for a
single year, for a number of specified years (for example,
alternate years), or for all future years, as specified in the
declaration.” Sec. 1.152-4T(a), Q&A-4, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984).
In the present case, Ms. Wood, as the custodial parent, did
not sign a Form 8332 or any written declaration or statement
agreeing not to claim the exemption for JW, and no such form,
declaration, or statement was attached to petitioners’ return for
the year in issue.
However, petitioner argues that he provided approximately 86
percent of JW’s support for taxable year 2002, and therefore he
should be entitled to claim the exemption with respect to JW.
Petitioner may have provided 86 percent of JW’s support for
taxable year 2002; however, such a fact does not suffice to
change the express requirements of section 152(e)(2). See Miller
v. Commissioner, supra at 196, where this Court stated:
The control over a child’s dependency exemption conferred on
the custodial parent by section 152(e)(2) was intended by
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Last modified: May 25, 2011