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deduction. For purposes of section 152(e)(2), the term
“noncustodial parent” means the parent who is not the custodial
parent. Sec. 152(e)(2). The temporary regulation states 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”. Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., supra.
The written declaration may be made on a form provided by
the Service or a document that conforms to its substance. Miller
v. Commissioner, 114 T.C. 184, 190-191 (2000) (citing sec. 1.152-
4T(a), Q&A-3, Temporary Income Tax Regs., supra); see also Neal
v. Commissioner, T.C. Memo. 1999-97. The written declaration is
embodied in Form 8332, and it incorporates the requirements of
section 152(e)(2). Miller v. Commissioner, supra at 190.3
In Miller v. Commissioner, supra, the Court stated that in
order for the noncustodial parent to claim the dependency
3Form 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
the custodial parent, (4) the custodial parent’s Social Security
number, (5) the date of the custodial parent’s signature, and (6)
the noncustodial parent’s name and Social Security number.
Miller v. Commissioner, 114 T.C. 184, 190 (2000).
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