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applies. If an exception applies, then the noncustodial parent,
in the instant case petitioner, is treated as providing over half
of the child’s support. Section 152(e)(2) provides that if “the
custodial parent signs a written declaration” that the custodial
parent will not claim the child as a dependent, and the
noncustodial parent attaches the written declaration to his or
her Federal tax return for the taxable year, the noncustodial
parent is entitled to the dependency exemption deduction for that
taxable year.
The written declaration required under section 152(e)(2)
must be made either on a completed Form 8332 or on a statement
conforming to the substance of Form 8332. Miller v.
Commissioner, 114 T.C. 184, 189 (2000); see sec. 1.152-4(e)(3),
Income Tax Regs.; sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). Form 8332 must be
attached to the noncustodial parent’s Federal income tax return
at the time of filing. See Presley v. Commissioner, T.C. Memo.
1996-553. Petitioner did not attach Form 8332 to his filed 2003
Federal income tax return. Petitioner’s former spouse did not
execute Form 8332 for taxable year 2003 until October 20, 2005.
Petitioner did attach to his 2003 Federal income tax return
select nonsequential pages from the Judgment and Decree of
Divorce. The attachment did not bear the signature of
petitioner’s former spouse. When a noncustodial parent attaches
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