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applies to releases for “future years”. Both parts (if
applicable) must be signed by the custodial parent releasing the
exemptions, and each part requires the year or years (in the case
of Part II) to which the exemption is released and the names of
the dependents.
Petitioner’s former spouse did not execute a Form 8332;
however, petitioner attached to his income tax return a copy of
the court order pursuant to which he claims entitlement to the
dependency exemption deduction for the two children. Respondent
contends that this does not satisfy the requirements of section
152(e)(2).
In Miller v. Commissioner, 114 T.C. 184 (2000), the Court
addressed specifically whether an attachment to the tax return of
an order by the divorce court allowing the noncustodial parent
the dependency exemption for a dependent satisfies the
requirements of section 152(e)(2) where there is no accompanying
signature by the custodial parent agreeing to the release of the
dependency exemption deduction. The Court held that attaching a
copy of the court order to the income tax return does not satisfy
the requirement of section 152(e)(2) in the absence of a
signature by the custodial parent agreeing to allowance of the
dependency exemption deduction to the noncustodial spouse and
also stating the year or years as to which the noncustodial
parent is entitled to claim the dependency exemptions.
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Last modified: November 10, 2007