Divorced Parents

[arlo]

I have a client who is a noncustodial parent who over the last several years has taken
an exemption for his child under a divorce decree. I know that in 2009 the form
8332 has to be used to claim the exemption but I believe my client is still under the old
rules. Is this right?

[solomon]

I have a client who is a noncustodial parent who over the last several years has taken
an exemption for his child under a divorce decree. I know that in 2009 the form
8332 has to be used to claim the exemption but I believe my client is still under the old
rules. Is this right?

§1.152-4(e)(5)

Written declaration executed in a taxable year beginning on or before July 2, 2008. A written declaration executed in a taxable year beginning on or before July 2, 2008, that satisfies the requirements for the form of a written declaration in effect at the time the written declaration is executed, will be treated as meeting the requirements of paragraph (e)(1) of this section. Paragraph (e)(3) of this section applies without regard to whether a custodial parent executed the written declaration in a taxable year beginning on or before July 2, 2008.

In other words, prior to the above date, the appropriate pages of a divorce decree are acceptable assuming it contains the appropriate language.