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and the noncustodial parent attaches that declaration to his or
her Federal income tax return for the taxable year. Sec.
152(e)(2); sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
49 Fed. Reg. 34459 (Aug. 31, 1984). Such a declaration may be
executed for a single year, a specified number of years, or for
all future years. Sec. 1.152-4T(a), Q&A-4, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). Where the custodial
parent releases his or her exemption for more than 1 year, the
noncustodial parent must attach the original release to his or
her Federal income tax return for the immediate taxable year and
attach a copy of the release to each succeeding return on which
he or she claims the dependency exemption. Id.
The IRS issued Form 8332 to conventionalize the written
declaration requirement of section 152. Any other written
declaration executed by the custodial parent must conform to its
substance. Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
supra; see Miller v. Commissioner, 114 T.C. 184, 188-189 (2000);
Neal v. Commissioner, T.C. Memo. 1999-97.
B. The Written Declaration Requirement
Respondent urges us to sustain the disallowance of
petitioners’ dependency exemption and child tax credit claimed
for the taxable year 2003, because petitioners did not attach a
Form 8332 or its equivalent to their 2003 joint Federal income
tax return as required by section 152(e)(2) and section 1.152-
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