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noncustodial parent may claim the exemption for a dependent child
“only if the noncustodial parent attaches to his/her income tax
return for the year of the exemption a written declaration from
the custodial parent stating that he/she will not claim the child
as a dependent”. Sec. 1.152-4T(a), Q&A-3, Temporary Income Tax
Regs., supra.
The written declaration may be made on a form provided by the
Internal Revenue Service or a document that conforms to its
substance. Miller v. Commissioner, 114 T.C. 184, 190-191 (2000)
(citing section 1.152-4T(a), Q&A-3, Temporary Income Tax Regs.,
supra); see also Neal v. Commissioner, T.C. Memo. 1999-97. The
written declaration is embodied in Form 8332, which incorporates
the requirements of section 152(e)(2). Miller v. Commissioner,
supra at 191.2
In Miller v. Commissioner, supra, the Court stated that in
order for the noncustodial parent to claim the dependency
exemption deduction, section 152(e)(2) clearly required the
custodial parent to release the dependency exemption deduction by
signing a written declaration to that effect. Id. at 195. Simply
2 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, (4) the custodial parent’s Social Security
number, (5) the date of the custodial parent’s signature, and (6)
the noncustodial parent’s name and Social Security number.
Miller v. Commissioner, 114 T.C. 184, 190 (2000).
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