- 9 - conclude that Ms. Woodworth was the custodial parent and petitioner was the noncustodial parent in 2003. 2. Petitioners Did Not Attach a Form 8332 or Other Declaration to Their 2003 Tax Return Because petitioner was the noncustodial parent for purposes of section 152(e), petitioners are not entitled to the claimed dependency exemptions unless they complied with the provisions of section 152(e)(2) and the regulations thereunder by attaching to their return a written declaration or Form 8332 executed by Ms. Woodworth. Petitioners did not attach such a declaration or Form 8332 to their return, and as a result, they are not entitled to the deduction for dependency exemptions for Nathan and Lila in 2003. Petitioner nevertheless argues that he is current in his child support obligation and that, under the terms of the divorce decree, he is entitled to the deduction for dependency exemptions. Petitioner testified that Ms. Woodworth has consistently refused to execute the Form 8332, as well as other documents he has given her. Petitioner considered seeking a court order to compel Ms. Woodworth to execute the Form 8332, but, based on his past experience in seeking a similar order, he believed it would cost approximately $2,000 in attorney’s fees to do so. Because this amount exceeds the $1,604 in issue, petitioner believes he is “caught * * * in the middle” betweenPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011