- 5 - 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.Page: Previous 1 2 3 4 5 6 7 8 NextLast modified: November 10, 2007