U.S. Individual Income Tax Return

Part IV. Items of General Interest
Notice of Proposed
Rulemaking

SUPPLEMENTARY INFORMATION:

Dependent Child of Divorced
or Separated Parents or
Parents Who Live Apart

The IRS and the Department of the
Treasury, as part of their continuing efforts
to reduce paperwork and respondent burden, invite the general public to comment
on proposed and/or continuing collections
of information in accordance with the Paperwork Reduction Act of 1995 (PRA)
(44 U.S.C. 3506(c)(2)(A)). This helps to
ensure that requested data are provided in
the desired format, reporting burden (time
and financial resources) is minimized, collection instruments are clearly understood,
and the impact of collection requirements
on respondents is properly assessed. The
IRS and the Department solicit comments
on the information collection request
(ICR) included in this proposed regulatory action. A copy of the ICR may be
obtained by contacting the OMB Unit,
SE:W:CAR:MP:T:T:SP, Internal Revenue
Service, Room 6406, 1111 Constitution
Ave., NW, Washington, DC 20224.
The collection of information in this
proposed rule is being reviewed by the Office of Management and Budget (OMB)
in accordance with the Paperwork Reduction Act of 1995 in connection with OMB
Control Number 1545–0074. 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
1545–0074 are subject to annual public
comment and approval by OMB in accordance with the Paperwork Reduction Act.
The collection of information in these
proposed regulations is in §1.152–4(d).
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 lived apart
at all times during the last six months
of a calendar year. The collection of information is required to obtain a benefit.
The information will be reported on IRS
Form 8332. The time needed to complete
and file this form will vary depending on
individual circumstances. The estimated

REG–149856–03
AGENCY: Internal Revenue Service
(IRS), Treasury.
ACTION: Notice of proposed rulemaking.
SUMMARY: This document contains proposed regulations relating to a claim that
a child is a dependent by parents who are
divorced, legally separated under a decree
of separate maintenance, separated under
a written separation agreement, or who
live apart at all times during the last 6
months of the calendar year. The proposed
regulations reflect amendments under the
Working Families Tax Relief Act of 2004
(WFTRA) and the Gulf Opportunity Zone
Act of 2005 (GOZA).
DATES: Written or electronic comments
or a request for a public hearing must be
received by July 31, 2007.
ADDRESSES: Send submissions to
CC:PA:LPD:PR (REG–149856–03), room
5203, Internal Revenue Service, POB
7604, Ben Franklin Station, Washington, DC 20044. Submissions may be
hand-delivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–149856–03),
Courier’s Desk, Internal Revenue Service,
1111 Constitution Avenue, NW, Washington, DC. Alternatively, taxpayers may
submit comments electronically via the
IRS internet site via the Federal eRulemaking Portal at www.regulations.gov
(indicate IRS and REG–149856–03).
FOR
FURTHER
INFORMATION
CONTACT: Concerning the proposed
regulations, Victoria Driscoll (202)
622–4920; concerning the submission
of comments and/or a request for a hearing, Regina Johnson (202) 622–3175 (not
toll-free numbers).

2007–24 I.R.B.

Paperwork Reduction Act

1394

burden for individual taxpayers filing this
form is included in the estimates shown in
the instructions for their individual income
tax return.
The public is invited to provide comments on this information collection, particularly comments that:
Evaluate whether the proposed collection of information is necessary for the
proper performance of the functions of the
IRS, including whether the information
will have practical utility;
Evaluate the burden of the proposed
collection of information, including how
the burden on those who are to respond
may be minimized, including through the
use of appropriate automated, electronic,
mechanical, or other technological collection techniques or other forms of information technology, such as permitting electronic submission of responses; and
Enhance the quality, utility, and clarity
of the information to be collected.
Comments should be sent to the Office of Information and Regulatory Affairs, OMB, Room 10235, New Executive
Office Building, Washington, DC 20503;
Attention: Desk Officer for the Department of the Treasury. Comments may be
submitted through July 2, 2007.
Background
This document contains proposed
amendments to 26 CFR part 1 relating
to section 152(e) and the entitlement of
divorced or separated parents or parents
who live apart at all times during the last
6 months of the calendar year to claim a
child as a dependent.
Under section 151, a taxpayer may
deduct an exemption amount for a dependent. Section 152, as amended by
section 201 of WFTRA (Public Law No.
108–311, 118 Stat. 1166), defines dependent in general as a qualifying child or a
qualifying relative.
Section 152(c), which defines qualifying child, states that the qualifying
child must have the same principal place
of abode as the taxpayer for more than
one-half of the taxable year. Section
152(c)(1)(B). Section 152(c)(4)(B) provides that, if both parents of a child claim

June 11, 2007

the child as a qualifying child and do
not file a joint return together, the child is
treated as the qualifying child of the parent
with whom the child resides for the longer
period of time during the taxable year. If
the child resides with both parents for an
equal amount of time during the taxable
year, the child is treated as the qualifying child of the parent with the higher
adjusted gross income. As part of the
definition of a qualifying relative, section
152(d)(1)(C) requires that the taxpayer
provide over one-half of the individual’s
support for the calendar year. The principal place of abode requirement of section
152(c)(1)(B), the tie-breaking rule of section 152(c)(4)(B), and the support rule
of section 152(d)(1)(C), do not apply if
section 152(e) applies.
Section 152(e), which was amended by
section 404 of GOZA (Public Law No.
109–135, 119 Stat. 2577), provides rules
for parents who (1) are divorced or legally
separated under a decree of divorce or separate maintenance, (2) are separated under a written separation agreement, or (3)
live apart at all times during the last 6
months of the calendar year. Under section 152(e)(1), a child of parents described
in section 152(e) is treated as the qualifying child or qualifying relative of the noncustodial parent if the child receives over
one-half of the child’s support during the
calendar year from the child’s parents, the
child is in the custody of one or both of the
child’s parents for more than one-half of
the calendar year, and the requirements of
section 152(e)(2) or section 152(e)(3) are
met.
The requirements of section 152(e)(2)
are met if the custodial parent signs a written declaration that the custodial parent
will not claim a child as a dependent for
a taxable year and the noncustodial parent
attaches the declaration to the noncustodial parent’s tax return. The requirements
of section 152(e)(3) are met if a qualified
pre-1985 instrument allocates the dependency exemption to the noncustodial parent and the noncustodial parent provides at
least $600 for the support of the child during the calendar year.
Section 152(e)(4) defines custodial
parent as the parent having custody for the
greater portion of the calendar year and
noncustodial parent as the parent who is
not the custodial parent.

June 11, 2007

If a child is treated as the qualifying
child or qualifying relative of the noncustodial parent under section 152(e), then
that parent may claim the child for purposes of the dependency deduction under
section 151 and the child tax credit under section 24, if the other requirements of
those provisions are met. Whether a child
is a qualifying child for purposes of head
of household filing status, the child and dependent care credit, or the earned income
credit, is determined without regard to section 152(e). See sections 2(b)(1)(A)(i)
(head of household), 21(e)(5) (dependent
care credit), and 32(c)(3) (earned income
credit).
The special rule of section 152(e)(1)
for parents living apart during the last six
months of the calendar year was added
by section 423(a) of the Deficit Reduction Act of 1984 (Public Law No. 98–369,
98 Stat. 494) (the 1984 Act). The 1984
Act also amended the exceptions in section 152(e)(2). Regulations under section 152(e)(1) and (2) (§1.152–4 of the Income Tax Regulations) were published on
March 20, 1971, and amended on October
15, 1971, and August 20, 1979. Temporary regulations reflecting the amendments
made by the 1984 Act (§1.152–4T) were
published on August 31, 1984.
Explanation of Provisions
These proposed regulations update
§1.152–4 by deleting obsolete provisions,
revising language to improve clarity, and
incorporating the provisions of §1.152–4T.
The proposed regulations also provide
guidance on issues that have arisen in the
administration of section 152(e).
1. Definition of Custodial Parent
Under the proposed regulations, the
custodial parent is the parent with whom
the child resides for the greater number
of nights during the calendar year. The
noncustodial parent is the parent who is
not the custodial parent. The proposed
regulations further provide that, if a child
is temporarily absent from a parent’s home
for a night, the child is treated as residing with the parent with whom the child
would have resided for the night. However, if the child resides with neither parent
for a night, for example because another
party is entitled to custody of the child
for that night, the child is treated as not

1395

residing with either parent for that night.
Comments are requested specifically on
alternative methods of allocating nights
when a child resides with neither parent
and whether nights residing with neither
parent should not be allocated to either
parent. The proposed regulations provide
a tie-breaking rule that, if a child resides
with each parent for an equal number of
nights during the calendar year, the parent
with the higher adjusted gross income for
the calendar year is treated as the custodial
parent. Cf. section 152(c)(4)(B).
Sections 151 and 152, not state law, determine whether a divorced or separated
parent may claim an exemption for a child
for Federal income tax purposes. A state
court order or decree does not operate to allocate the federal exemption between parents.
2. Requirements for Release of the Right
to Claim a Child
Section 152(e)(2) provides that a custodial parent may release a claim to an
exemption for a child by signing a written declaration (in such form and manner
as the Secretary may prescribe by regulations) that he or she will not claim the
child as a dependent. The noncustodial
parent must attach the written declaration
to the tax return to claim a dependency exemption for the child. Section 1.152–4T,
Q&A–3, states that the written declaration may be made on a form developed by
the IRS. Form 8332, Release of Claim to
Exemption for Child of Divorced or Separated Parents, currently is used for this
purpose. The temporary regulations further provide that any declaration not made
on that form must conform to the substance
of the form. Section 1.152–4T, Q&A–4,
states that a claim to an exemption may be
released for a single year, for a number of
years, or for all future years, as specified
in the declaration.
The proposed regulations incorporate
these rules and further provide that a written declaration must include an unconditional statement that the custodial parent
will not claim the child as a dependent for
the specified year or years. A statement
is unconditional if it does not expressly
condition the custodial parent’s waiver of
the right to claim the child as a dependent
on the noncustodial parent’s meeting of an
obligation such as the payment of support.

2007–24 I.R.B.

The written declaration must specify the
year or years for which the release is effective. A written declaration that does
not specify a year or years has no effect.
A written declaration that specifies all future years is treated as specifying the first
taxable year after the taxable year the release is executed and all subsequent taxable years. A court order or decree may not
serve as the written declaration required by
section 152(e)(2).
3. Revocation of Release of Claim
The proposed regulations provide that
a custodial parent who released the right to
claim a child may revoke the release for future taxable years by providing written notice of the revocation to the other parent.
The revocation may be made on a form
designated by the IRS, such as Form 8332,
which may be revised for this purpose, or
by a written declaration that conforms to
the substance of that form, whether or not
the release was made on the form, and must
specify the year or years for which the revocation is effective. A revocation that
does not specify a year or years has no effect. A revocation that specifies all future
years is treated as specifying the first taxable year after the taxable year the revocation is executed and all subsequent taxable
years. The revocation may be effective no
earlier than the taxable year that begins in
the first calendar year after the calendar
year in which the parent revoking the release provides notice of the revocation to
the other parent. The parent revoking the
release must attach the original or a copy of
the revocation to the parent’s tax return for
any taxable year the parent claims the exemption as a result of the revocation, and
keep a copy of the revocation and evidence
of delivery of written notice of revocation
to the noncustodial parent.
4. Never Married Parents
In King v. Commissioner, 121 T.C. 24
(2003), the United States Tax Court decided that section 152(e) applies to parents
who had never married each other. The
parents lived apart for the years at issue,
and each had claimed a dependency deduction for the same child. In concluding that the Form 8332 executed by the
custodial parent released her claim to the
deduction, the court determined that section 152(e)(1)(A)(iii), which refers to par-

2007–24 I.R.B.

ents who “live apart at all times during the
last 6 months of the calendar year,” encompasses both married parents and parents who never married each other. The
proposed regulations follow the decision
in King v. Commissioner.

nel from the IRS and Treasury Department
participated in their development.

5. Effective Date

Accordingly, 26 CFR part 1 is proposed
to be amended as follows:

The regulations are proposed to apply to
taxable years beginning after the date the
regulations are published as final regulations in the Federal Register.
Special Analyses
This notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory assessment is not required. It has also been determined that
section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not
apply to these regulations and, because
the regulations do not impose a collection of information on small entities, the
Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. Pursuant to section
7805(f) of the Code, this notice of proposed rulemaking will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment on
its impact on small business.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations, consideration
will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS.
The IRS and Treasury Department request
comments on the clarity of the proposed
regulations and how they can be made easier to understand. All comments will be
available for public inspection and copying. A public hearing may be scheduled
if requested in writing by any person who
timely submits written comments. If a
public hearing is scheduled, notice of the
date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal author of these regulations is Victoria J. Driscoll of the Office
of Associate Chief Counsel (Income Tax
and Accounting). However, other person-

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*****
Proposed Amendment to the
Regulations

PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 is amended by adding an entry to
read in part as follows:
Authority: 26 U.S.C. 7805 * * *
§1.152–4 also issued under 26 U.S.C.
152(e).
Par. 2. Section 1.152–4 is revised to
read as follows:
§1.152–4 Special rule for a child of
divorced or separated parents or parents
who live apart.
(a) In general. A taxpayer may claim
a dependency deduction for a child (as defined in section 152(f)(1)) only if the child
is the qualifying child of the taxpayer under section 152(c) or the qualifying relative of the taxpayer under section 152(d).
Section 152(c)(4)(B) provides that a child
who is claimed as a qualifying child by parents who do not file a joint return together
is the qualifying child of the parent with
whom the child resided for a longer period
of time during the taxable year or, if the
child resided with both parents for an equal
period of time, of the parent with the higher
adjusted gross income. However, a child
is treated as the qualifying child or qualifying relative of the noncustodial parent
if the custodial parent releases the claim
to the exemption under section 152(e) and
this section.
(b) Release of claim by custodial
parent—(1) In general.
Under section 152(e)(1), notwithstanding section
152(c)(1)(B), (c)(4)(B), and (d)(1)(C), a
child is treated as the qualifying child or
qualifying relative of the noncustodial
parent (as defined in paragraph (c) of this
section) if the requirements of paragraphs
(b)(2) and (b)(3) of this section are met.
(2) Support, custody, and parental status. The requirements of this paragraph
(b)(2) are met if the parents of the child
provide over one-half of the child’s support for the calendar year, the child is in

June 11, 2007

the custody of one or both parents for more
than one-half of the calendar year, and the
parents—
(i) Are divorced or legally separated under a decree of divorce or separate maintenance;
(ii) Are separated under a written separation agreement; or
(iii) Live apart at all times during the
last 6 months of the calendar year whether
or not they are or were married.
(3) Release of claim to child. The requirements of this paragraph (b)(3) are met
if—
(i) The custodial parent signs a written declaration that the custodial parent
will not claim the child as a dependent for
the taxable year beginning in that calendar
year and the noncustodial parent attaches
the declaration to the noncustodial parent’s
return for the taxable year; or
(ii) A qualified pre-1985 instrument, as
defined in section 152(e)(3)(B), effective
for the taxable year beginning in that calendar year, provides that the noncustodial
parent is entitled to the dependency exemption for the child and the noncustodial
parent provides at least $600 for the support of the child during the calendar year.
(c) Custodial parent—(1) In general.
The custodial parent is the parent with
whom the child resides for a greater number of nights during the calendar year, and
the noncustodial parent is the parent who
is not the custodial parent.
(2) Absences. For purposes of this paragraph (c), when a child resides with neither
parent for a night, the child is treated as residing with the parent with whom the child
would have resided for the night but for
the absence. However, if the child would
have resided with neither parent for a night
during an absence (for example, because
a court awarded custody of the child to a
third party for the period of absence), the
child is treated as residing with neither parent for the night of the absence.
(3) Special rule for equal number of
nights. If a child is in the custody of one
or both parents for more than one-half of
the calendar year and the child resides with
each parent for an equal number of nights
during the calendar year, the parent with
the higher adjusted gross income for the
calendar year is treated as the custodial
parent.
(d) Written declaration—(1) Form of
declaration—(i) In general. The written

June 11, 2007

declaration under paragraph (b)(3)(i) of
this section must constitute the custodial
parent’s unconditional release of the parent’s claim to the child as a dependent for
the year or years for which the declaration
is effective. A declaration is unconditional
if it does not expressly condition the custodial parent’s release of the right to claim
the child as a dependent on the noncustodial parent’s meeting of an obligation
such as the payment of support. A written
declaration must name the noncustodial
parent to whom the exemption is released.
A written declaration must specify the
year or years for which it is effective. A
written declaration that does not specify
a year or years has no effect. A written
declaration that specifies all future years is
treated as specifying the first taxable year
after the taxable year of execution and all
subsequent taxable years. A court order
or decree may not serve as the written
declaration.
(ii) Form designated by IRS. A written
declaration may be made on a form designated by the IRS (currently Form 8332,
Release of Claim to Exemption for Child of
Divorced or Separated Parents). A written
declaration not on the form designated by
the IRS must conform to the substance of
that form.
(2) Attachment to return. A noncustodial parent must attach the original written declaration to the parent’s return for the
taxable year in which the child is claimed
as a dependent. If a release of a claim to a
child is for more than one year, the noncustodial parent must attach the original written declaration to the parent’s return for
the first taxable year for which the release
is effective. The noncustodial parent must
attach a copy of the written declaration to
the parent’s return for each subsequent taxable year for which the noncustodial parent
claims the child as a dependent.
(3) Revocation of written declaration—(i) In general. A written declaration
described in paragraph (d)(1) of this section may be revoked by providing written
notice of the revocation to the other parent.
The revocation may be effective no earlier
than the taxable year that begins in the
first calendar year after the calendar year
in which the parent revoking the written
declaration provides the written notice.
(ii) Form of revocation. The revocation
may be made on a form designated by the
IRS whether or not the written declaration

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was made on a form designated by the IRS.
A revocation not on that form must conform to the substance of the form. The revocation must specify the year or years for
which the revocation is effective. A revocation that does not specify a year or years
has no effect. A revocation that specifies
all future years is treated as specifying the
first taxable year after the taxable year the
revocation is executed and all subsequent
taxable years.
(iii) Attachment to return. The custodial parent must attach the original revocation to the parent’s return for the taxable
year for which the custodial parent claims
a child as a dependent. If a revocation is
for more than one year, the custodial parent must attach the original revocation to
the parent’s return for the first taxable year
for which the revocation is effective and a
copy of the revocation to the parent’s return for each subsequent taxable year for
which the custodial parent claims the child
as a dependent. The custodial parent must
keep a copy of the revocation and evidence
of delivery of written notice of the revocation to the noncustodial parent.
(e) Coordination with other sections.
A child who is treated as the qualifying
child or qualifying relative of the noncustodial parent under section 152(e) and this
section is treated as a dependent of both
parents for purposes of sections 105(b),
132(h)(2)(B), and 213(d)(5).
(f) Examples. The provisions of this
section are illustrated by the following examples which assume that each taxpayer’s
taxable year is the calendar year, one or
both of the child’s parents provide over
one-half of the child’s support for the calendar year, the child is in the custody of
one or both parents for more than one-half
of the calendar year, and the child otherwise meets the requirements of a qualifying child under section 152(c). In addition,
in each of the examples, there is no qualified pre-1985 instrument in effect. The examples are as follows:
Example 1. (i) B and C, the parents of Child, are
divorced. In 2007, Child resides with B for 7 months
and with C for 5 months. B signs a Form 8332 for
2007 allowing C to claim Child as a dependent for
that year.
(ii) Under paragraph (c) of this section, B is the
custodial parent of Child in 2007 because B is the parent with whom Child resides for the greater number
of nights in 2007. Because B signs a Form 8332, under paragraph (b) of this section, Child is treated as
the qualifying child of C if C attaches the Form 8332
to C’s 2007 return.

2007–24 I.R.B.

Example 2. (i) D and E, the parents of Child, are
divorced. In 2007, Child resides with D for 7 months
and with E for 5 months. D, the custodial parent, does
not execute a Form 8332 or similar declaration for
2007.
(ii) Because D does not execute a Form 8332 or
similar declaration for 2007, section 152(e) and this
section do not apply to determine whether Child is
treated as the qualifying child of D or E. Instead,
whether Child is the qualifying child of D or E is determined under section 152(c).
Example 3. F and G, who never married, are the
parents of Child. In 2007, Child spends alternate
weeks residing with F and G. During a week when
Child is residing with F, F gives Child permission to
spend a night at the home of a friend. Under paragraph (c)(2) of this section, the night Child spends at
the friend’s home is treated as a night in which Child
resides with F for purposes of determining whether
Child is residing with F or G for the greater number
of nights in the calendar year.
Example 4. J and K are the divorced parents of
Child. In 2007, Child spends alternate periods residing with J or K. In August of 2007, J and Child
spend 10 nights together in a hotel while on vacation.
Under paragraph (c) of this section, the 10 nights
when J and Child are on vacation are treated as nights
in which Child resides with J for purposes of determining whether Child is residing with J or K for the
greater number of nights in the calendar year.
Example 5. (i) In 2006, L and M, the parents of
Child, execute a written separation agreement. The
agreement provides that Child will live with L and
that M will make monthly child support payments
to L. The agreement further provides that L will not
claim Child as a dependent in 2007 and in subsequent
alternate years. The agreement does not expressly
condition L’s agreement not to claim Child as a dependent on M’s payment of child support or any other
condition. The agreement contains all the other information requested on Form 8332. M attaches the
agreement to M’s tax returns for 2007 and 2009.
(ii) In 2008, M fails to provide child support for
Child, and L signs a Form 8332 revoking the release
of L’s right to claim Child as a dependent for 2009 and
delivers a copy of the Form 8332 to M. L attaches the
Form 8332 revoking the release to L’s tax return for
2009 and keeps a copy of the revocation and evidence
of delivery of written notice to M.
(iii) M may claim Child as a qualifying child for
2007 because L releases the right to claim Child as a
dependent under paragraph (b)(3) of this section by
executing the separation agreement, and M attaches
the separation agreement to M’s tax return in accordance with paragraphs (d)(1) and (d)(2) of this section. The separation agreement qualifies as a written
declaration under paragraph (d)(1) of this section because L’s agreement not to claim Child as a dependent is not conditioned on M’s payment of support
or meeting of any other obligation, and the agreement otherwise conforms to the substance of Form
8332. For 2009, only L may claim Child as a qualifying child because in 2008 L revokes the release of
the claim in accordance with paragraph (d)(3) of this
section, and the revocation takes effect in 2009, the
taxable year that begins in the first calendar year after L provides written notice of the revocation to M.
Example 6. The facts are the same as Example
5, except that the agreement expressly states that L

2007–24 I.R.B.

agrees not to claim Child as a dependent only if M
is current in the payment of support for Child at the
end of the calendar year. The separation agreement
does not qualify as a written declaration under paragraph (d)(1) of this section because L’s agreement
not to claim Child as a dependent is conditioned on
M’s payment of support. Therefore, M may not claim
Child as a qualifying child in 2007 or 2009.
Example 7. (i) N and P are the divorced parents of
Child. Child resides with N for ten months and with
P for two months in each year 2007 through 2009. In
2007, N provides a written statement to P that provides that N will not claim Child as a dependent but
does not specify a year or years. P attaches the statement to P’s returns for 2007 through 2009.
(ii) Because the written statement provided by N
does not specify the year or years for which P may
claim Child as a qualifying child, under paragraph
(d)(1) of this section, the written statement is not a
written declaration that conforms to the substance of
Form 8332. Therefore, P may not claim Child as a
qualifying child in 2007 through 2009.
Example 8. (i) R and S are the divorced parents
of Child. Child resides solely with R. The divorce decree requires S to pay child support to R and requires
R to execute a Form 8332 to release the right to claim
Child as a qualifying child to S. R fails to sign a Form
8332 for 2007, and S attaches an unsigned Form 8332
to S’s return for 2007.
(ii) Child is the qualifying child of R for 2007.
The order in the divorce decree requiring R to execute a Form 8332 is ineffective to allocate the right to
claim Child as a qualifying child to S. Furthermore,
under paragraph (d)(1) of this section, the unsigned
Form 8332 does not conform to the substance of Form
8332. Therefore, S may not claim Child as a qualifying child in 2007.
(iii) If, however, R executes a Form 8332 for 2007
and S attaches the Form 8332 to S’s return, then S
may claim Child as a qualifying child for 2007 under
paragraph (d)(1) of this section.

(g) Effective date. This section applies
to taxable years beginning after the date
these regulations are published as final
regulations in the Federal Register.
Kevin M. Brown,
Deputy Commissioner for
Services and Enforcement.
(Filed by the Office of the Federal Register on May 1, 2007,
8:45 a.m., and published in the issue of the Federal Register
for May 2, 2007, 72 F.R. 24192)

Notice of Proposed
Rulemaking
Mortality Tables for
Determining Present Value

ACTION: Notice of proposed rulemaking.
SUMMARY: This document contains
proposed regulations providing mortality
tables to be used in determining present
value or making any computation for purposes of applying certain pension funding
requirements. These regulations affect
sponsors, administrators, participants, and
beneficiaries of certain retirement plans.
DATES: Written or electronic comments
and requests for a public hearing must be
received by August 27, 2007.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR
(REG–143601–06),
room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday
through Friday between the hours of
8 a.m. and 4 p.m. to CC:PA:LPD:PR
(REG–143601–06), Courier’s Desk, Internal Revenue Service, 1111 Constitution
Avenue, NW, Washington, DC, or sent
electronically, via the Federal eRulemaking Portal at www.regulations.gov
(IRS-REG–143601–06).
FOR
FURTHER
INFORMATION
CONTACT: Concerning the regulations, Bruce Perlin, Lauson C. Green, or
Linda S. F. Marshall at (202) 622–6090;
concerning submissions and requests for
a public hearing, Kelly Banks at (202)
622–7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
Section 412 provides minimum funding requirements for defined benefit pension plans. The Pension Protection Act
of 2006 (PPA), Public Law 109–280 (120
Stat. 780), makes extensive changes to
those minimum funding requirements that
generally apply for plan years beginning
on or after January 1, 2008. Section 430,
which was added by PPA, specifies the
minimum funding requirements that apply
to defined benefit plans that are not multi-

REG–143601–06
AGENCY: Internal Revenue Service
(IRS), Treasury.

1398

June 11, 2007