n King , 121 TC 245 (2003), the Tax Court held that the IRC section 152(e) support test applies even if the parents were never married to one another (for background see “ Who Gets the Exemption? ” JofA , Jan.04, page 86). Now, the IRS has revised both a form and a publication to conform to this decision. CPAs should be aware of this important new development.
However, the custodial parent can release his or her right to claim the exemption by using Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, and providing it to the noncustodial parent. The release can be for the current year, a set number of years or all future years. The noncustodial parent must attach form 8332 to his or her return for each year he or she claims the exemption.
Monique’s mother married Mr. King in 1993 and began to claim Monique as a dependent on her joint return. The IRS issued notices of deficiency to Mrs. King and her husband and Mr. and Mrs. Lopez (Mr. Lopez also had since married) for tax years 1998 and 1999. Monique resided with the Kings during 1998 and 1999, and they provided more than half of her support for those years.
For more information see the Tax Clinic, edited by Jerry Lerman, in the April 2004 issue of The Tax Adviser.
—Lesli Laffie, editor