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A noncustodial parent may claim the exemption for a 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 for the taxable year beginning in such calendar
year.” Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax Regs., 49
Fed. Reg. 34459 (Aug. 31, 1984); see Miller v. Commissioner, 114
T.C. 184, 188-189 (2000), affd. on another ground sub nom.
Lovejoy v. Commissioner, 293 F.3d 1208 (10th Cir. 2002). The
declaration required pursuant to section 152(e)(2) must be made
either on a completed Form 8332, Release of Claim to Exemption
for Child of Divorced or Separated Parents, or on a statement
conforming to the substance of Form 8332. Miller v.
Commissioner, supra at 189.
Petitioner testified that he provided more than 50 percent
of JJD’s support for 2003. Accordingly, petitioner believes that
he is entitled to claim JJD as a dependent for the taxable year
2003. Petitioner testified that he has given Forms 8332 to Ms.
Davis on several occasions, but she has never signed or returned
any of the Forms 8332.
Ms. Davis had custody of JJD during 2003. Ms. Davis did not
sign a Form 8332 or any other statement conforming to the
substance of Form 8332 for 2003. Petitioner did not attach a
Form 8332 or any similar written statement to his 2003 return.
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Last modified: November 10, 2007