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CFR Citation: 26 CFR Part 1

RIN ID: RIN 1545-BD01

TD ID: [TD 9408]

NOTICE: RULES

DOCUMENT ACTION: Final regulations.

SUBJECT CATEGORY: Dependent Child of Divorced or Separated Parents or Parents Who Live Apart

DATES: Effective Date: These regulations are effective July 2, 2008.

Applicability Date: For date of applicability, see Sec. 1.152 4(h).

DOCUMENT SUMMARY: This document contains final regulations relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year. The regulations reflect amendments under the Working Families Tax Relief Act of 2004
[[Page 37798]]
(WFTRA) and the Gulf Opportunity Zone Act of 2005.

SUMMARY: Dependent Child of Divorced or Separated Parents or Parents Who Live Apart,

SUPPLEMENTAL INFORMATION

The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507(d)) in connection with OMB Control Number 15450074. This control number is assigned to all information collections associated with individual tax returns (series 1040 and associated forms and schedules, and related regulatory information collections). Information collections associated with control number 15450074 are subject to annual public comment and approval by OMB in accordance with the Paperwork Reduction Act.

The collection of information in these final regulations is in Sec. 1.1524(e). The information will help the IRS determine if a taxpayer may claim a child as a dependent when the parents of the child are divorced or separated or live apart at all times during the last six months of a calendar year. The collection of information is required to obtain a benefit. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid control number assigned by the Office of Management and Budget.

The information will be reported on IRS Form 8332, Release/ Revocation of Release of Claim to Exemption for Child by Custodial Parent, or successor form. The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual taxpayers filing this form is included in the estimates shown in the instructions for their individual income tax return.

Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be sent to the Internal Revenue Service, Attn: IRS Reports Clearance Officer,

FOR FURTHER INFORMATION CONTACT Victoria Driscoll (202) 622-4920 (not a tollfree number).