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over half of his support from his parents who are divorced under
a decree of divorce, and the child is in the custody of one or
both of his parents for more than one-half of the year, then the
child will be treated as receiving over half of his support from
the parent having custody for a greater portion of the calendar
year (referred to as the “custodial parent”). Petitioner’s
former spouse was the custodial parent of the two children at
issue.
The “noncustodial parent” is entitled to claim the
dependency exemption deductions if one of three statutory
exceptions in section 152(e) applies. If an exception applies,
the “noncustodial parent” (in this case petitioner) is treated as
providing over half of a child’s support. This case, therefore,
focuses on section 152(e)(2).
Section 152(e)(2) provides, if “the custodial parent signs a
written declaration”, that such custodial parent will not claim
such child as a dependent, and the noncustodial parent attaches
such written declaration to the noncustodial parent’s return for
the taxable year, the noncustodial parent is entitled to the
dependency exemption deduction for that year.
The “written declaration” is embodied in Form 8332, Release
of Claim to Exemption for Child of Divorced or Separated Parents.
That form consists of two parts, Part I, which is for the release
of the dependency exemption for the “current year”, and Part II
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Last modified: November 10, 2007