- 8 -
will not claim a child as a dependent, and the noncustodial
parent attaches such written declaration to the noncustodial
parent's income tax return for the taxable year. Sec. 152(e)(2);
see also 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 under 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; Brissett v. Commissioner, supra.
Form 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 confirming his or her consent, (4) the
Social Security number of the custodial parent, (5) the date of
the custodial parent’s signature, and (6) the name and the Social
Security number of the parent claiming the exemption. Miller v.
Commissioner, supra at 190. Thus, the exception granting the
noncustodial parent the dependency exemption deductions under
section 152(e) applies only if the custodial parent signs either
a Form 8332 or a written declaration conforming to the substance
of Form 8332.
Ms. Flanigan, who was the custodial parent, did not sign any
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011