*358 During 2008, petitioner's two younger sons resided with his former spouse, and the oldest son resided with petitioner. Petitioner's oldest son attained the age of 17 in 2008.

On April 14, 2009, petitioner attempted to file his 2008 Federal income tax return, on which he claimed dependency exemption deductions 2012 Tax Ct. Memo LEXIS 357">*359 for his three sons and a child tax credit of $1,700 for the two younger sons. The electronic return was rejected, apparently because his former spouse had previously filed a return claiming one of the sons as a dependent. On April 21, 2009, petitioner mailed a paper return that was received by the Internal Revenue Service on April 23, 2009. No Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents, or other relevant statement was attached to either the electronic version or the paper version of petitioner's return.

The Internal Revenue Code allows as a deduction in computing taxable income an exemption for each dependent of a taxpayer. Sec. 151(c). A child of a taxpayer generally qualifies as a dependent if the child shares the same principal place of abode as the taxpayer for more than one-half of the tax year in issue. Sec. 152(a), (c). However, section 152(e)(1) limits the dependency exemption deduction where the child's parents live apart.

*359 In the case of divorced or separated parents, special rules determine which parent may claim a dependency exemption deduction for a child. See sec. 152(e). As relevant to the present case, section 152(e)(2) 2012 Tax Ct. Memo LEXIS 357">*360 allows the noncustodial parent to claim a dependency exemption deduction for a child if the custodial parent signs a written declaration releasing her claim to the exemption and the noncustodial parent attaches the declaration to his Federal income tax return.

The declaration required by section 152(e)(2) must be made either on Form 8332 or in a statement conforming to the substance of that form. See Miller v. Commissioner, 114 T.C. 184">114 T.C. 184, 114 T.C. 184">190-191 (2000), aff'd on another ground sub nom. Lovejoy v. Commissioner, 293 F.3d 1208">293 F.3d 1208 (10th Cir. 2002). Form 8332 requires a taxpayer to furnish: (1) the name of each child; (2) the name and Social Security number of the noncustodial parent claiming the dependency exemption; (3) the Social Security number of the custodial parent; (4) the signature of the custodial parent; (5) the date of the custodial parent's signature; and (6) the year or years for which the claims were released. See id., 114 T.C. 184">114 T.C. 190. "The exemption may be released for a single year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration." Sec. 1.152-4T(a), Q&A-4, Temporary Income Tax Regs., 49 Fed. Reg. 34459 (Aug. 31, 1984). 2012 Tax Ct. Memo LEXIS 357">*361 Petitioner did not attach the required form or a conforming statement to his 2008 *360 Federal income tax return. Petitioner is therefore not entitled to the dependency exemption deduction under section 152(e)(2). See, e.g., Espinoza v. Commissioner, T.C. Memo. 2011-108; Himes v. Commissioner, T.C. Memo. 2010-97; Gessic v. Commissioner, T.C. Memo. 2010-88; Thomas v. Commissioner, T.C. Memo. 2010-11; Walker v. Commissioner, T.C. Memo. 2008-194.

Section 24(a) authorizes a child tax credit with respect to each qualifying child of the taxpayer. The term "qualifying child", for purposes of the child tax credit, means a qualifying child as defined in section 152(c) who has not attained age 17. Sec. 24(c)(1). Because petitioner did not establish that his sons qualified as dependents under section 152(c) or the exception in section 152(e)(2), he does not satisfy the "qualifying child" requirement for the child tax credit under section 24. Thus, he is not entitled to the child tax credit claimed with respect to his younger sons.

To reflect the foregoing,

Decision will be entered for respondent for the deficiency and for petitioner for the addition to tax.