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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.
For purposes of this subsection, the term
“noncustodial parent” means the parent who is not
the custodial parent.
The form prescribed for the waiver described in section 152(e)(2)
is Form 8332, Release of Claim to Exemption for Child of Divorced
or Separated Parents, which form must be executed by the
custodial parent and attached to the Federal income tax return of
the noncustodial parent in order for the noncustodial parent to
receive the dependency exemption. Miller v. Commissioner, 114
T.C. 184, 190-191 (2000), affd. sub nom. Lovejoy v. Commissioner,
293 F.3d 1208 (10th Cir. 2002).
Petitioners did not attach the required waiver form to their
2004 Federal income tax return and apparently could not obtain a
form executed by Tanya Andrukov despite the orders of the
Superior Court in Washington State. At the time of trial,
petitioner presented a Form 8332 purportedly executed by Tanya
Andrukov. When invited to testify under oath that he recognized
his former wife’s signature on the form, however, petitioner
testified that he could not be sure that it was her signature.
Because of the doubts as to authenticity of the Form 8332, the
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Last modified: November 10, 2007