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Failure to attach a valid Form 8332, or an equivalent written
declaration, disqualifies a noncustodial taxpayer from claiming a
dependency exemption for his minor child. Miller v.
Commissioner, supra at 188-189.
Section 152(e) is clear; it grants the dependency exemption
to a noncustodial parent only when he attaches a valid Form 8332
or its equivalent to a Federal income tax return for the taxable
year in which he or she claims the exemption. Form 8332 requires
a taxpayer to agree not to claim a dependency exemption and to
furnish: (1) The name of the child for whom exemption claims are
released; (2) the years for which the claims are released; (3)
the signature of the custodial parent; (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.
The parties agree that while petitioner did not attach a
signed Form 8332 to his Federal income tax return for 2004, he
did attach a copy of the sections of the Marital Settlement
Agreement pertaining to that parent who is entitled to claim the
exemptions as well as the signature page. Petitioner argues that
the combination of the custodial parent’s signature on the
Marital Settlement Agreement and the circuit court’s oral
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Last modified: March 27, 2008