- quote -

Thank you very much for your response. That is exactly what
I was looking for. I am faxing a copy to a client now.

George L Anthony

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

Yes. In Chief Counsel Advice (CCA) 199949033, IRS counsel
opined that the special support test for divorced and
separated parents does not apply to parents who were never
married to each other. The U.S. Tax Court held to the
contrary in King v. Comm., 121 T.C. 12, September 26, 2003.

On November 13, 2003, IRS announced the following change to
the Internal Revenue Manual (IRM) regarding the use of Form
8332 by a noncustodial parent who was never married to the
custodial parent.

====================
[ Begin quoted text ]
The US Tax Court issued a decision on the use of Form 8332
in King v. Commissioner (121 TC 12) on September 26, 2003.

Under the ruling, the use of Form 8332 has been extended to
the never-married parents of minor children, if they have
lived apart at all times during the last 6 months of the
calendar year. Form 8332 for 2003 is being revised by
deleting all references to the requirement that the
custodial and non-custodial parents must be or have been
married to each other before the special support tests
apply.

For Examination, if a signed Form 8332 is attached to the
return, the non-custodial parent is treated as providing
more than half the support for the year, and is entitled to
the exemption if the other 4 dependency tests are met
(relationship/member of Household, citizen or resident;,
gross income; joint return), provided that one or both
parents furnish over half of the child's total support for
the year. This applies whether or not the parents of the
child were ever married. This also means, that under
section 152(e)(1) IRC, the never married custodial parent
living apart from the child's other parent is entitled to a
presumption of greater than 50% of support on the same basis
as the custodial parents who are divorced or legally
separated under a written agreement.

[ End quoted text ]
====================

Also, following the Tax Court's King decision, IRS announced
that Form 8332 is being revised to remove the warning
printed on the old version that never-married parents may
not use it. The newest version (December 2003) of Form 8332
can be downloaded at the link pasted below.

http://www.irs.gov/pub/irs-pdf/f8332.pdf

Barney Byrd

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Mr B" <mrblandings[at]charter.net> writes:

- quote -

The parent who has custody releases the child, in any case.
The new Form 8332 no longer has the line which admonishes
parents who were never married not to use that form.

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Mr B wrote:

- quote -

Yes. The rules are the same whether the parents were ever
married or not. From you facts the mom had physical custody
for more of the year than the dad. Therefore the dad, if he
is wise, will get the mom to execute a Form 8332.

Regards,
Bill
~~~~
Associate Professor of Accounting
Longwood University
Department of Accounting, Economics & Finance
http://www.longwood.edu/staff/wpbrown/
Opinions expressed by me are mine, not my employer's.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Mr B wrote:

- quote -

See Tax Court case 121 T.C. No. 12, King vs Comm'r, Lopez vs
Comm'r. The special support test for divorced or separated
parents also applies to parents who have never married. The
mother is the custodial parent and gets the exemption unless
she releases it via the 8332 or a comparable equivalent to
the father.

--
Alan
http://taxtopics.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Parents of a child were never married and have lived apart
for the entire year. The child lives with the Mother but is
with the Father the equivalent of 5 months of the year. The
Father pays support and furnishes more than 50% of the
Childs support. He claims the child as a dependent on his
return and the Mother claims Head of Household and the EIC
on her return. Is Form 8332 necessary in this case since
they were never married??

Thank you
George L Anthony
geoanthony[at]charter.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->