IRS Form 8332 "Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent"

What Is IRS Form 8332?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury on October 1, 2018. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 2-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8332 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8332 "Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent"

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8332
Release/Revocation of Release of Claim
OMB No. 1545-0074
Form
to Exemption for Child by Custodial Parent
Attachment
(Rev. October 2018)
115
Attach a separate form for each child.
Sequence No.
Department of the Treasury
Go to www.irs.gov/Form8332 for the latest information.
Internal Revenue Service
Name of noncustodial parent
Noncustodial parent’s
social security number (SSN)
Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other
dependents. It doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household
filing status. See the instructions and Pub. 501.
Part I
Release of Claim to Exemption for Current Year
I agree not to claim an exemption for
Name of child
for the tax year 20
.
Date
Signature of custodial parent releasing claim to exemption
Custodial parent’s SSN
Note: If you choose not to claim an exemption for this child for future tax years, also complete Part II.
Part II
Release of Claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.)
I agree not to claim an exemption for
Name of child
for the tax year(s)
.
(Specify. See instructions.)
Signature of custodial parent releasing claim to exemption
Date
Custodial parent’s SSN
Part III
Revocation of Release of Claim to Exemption for Future Year(s)
I revoke the release of claim to an exemption for
Name of child
for the tax year(s)
.
(Specify. See instructions.)
Signature of custodial parent revoking the release of claim to exemption
Date
Custodial parent’s SSN
General Instructions
Release of claim to exemption. Complete
can be effective is 2019. You must attach a
this form (or sign a similar statement
copy of the revocation to your tax return each
containing the same information required by
year the exemption is claimed as a result of
What’s New
this form) and give it to the noncustodial
the revocation. You must also keep for your
parent. The noncustodial parent must attach
records a copy of the revocation and
Exemption deduction suspended. The
this form or similar statement to his or her tax
evidence of delivery of the notice to the
deduction for personal exemptions is
return each year the exemption is claimed.
noncustodial parent, or of reasonable efforts
suspended for tax years 2018 through 2025
Use Part I to release a claim to the exemption
to provide actual notice.
by the Tax Cuts and Jobs Act. Although the
for the current year. Use Part II if you choose
exemption amount is zero, eligibility to claim
Custodial Parent and
to release a claim to exemption for any future
an exemption may make you eligible for other
Noncustodial Parent
year(s).
tax benefits. See Pub. 501 for details.
Although taxpayers can’t claim a deduction
Note: If the decree or agreement went into
The custodial parent is generally the parent
for exemptions, eligibility to claim an
effect after 1984 and before 2009, you can
with whom the child lived for the greater
exemption for a child remains important for
attach certain pages from the decree or
number of nights during the year. The
determining who may claim the child tax
agreement instead of Form 8332, provided
noncustodial parent is the other parent. If the
credit, the additional child tax credit, and the
that these pages are substantially similar to
child was with each parent for an equal
credit for other dependents, as well as other
Form 8332. See Post-1984 and pre-2009
number of nights, the custodial parent is the
tax benefits. See the instructions and Pub.
decree or agreement on page 2.
parent with the higher adjusted gross income.
501 for details.
Revocation of release of claim to
For details and an exception for a parent who
Purpose of Form
exemption. Use Part III to revoke a previous
works at night, see Pub. 501.
release of claim to an exemption. The
Dependent Child
If you are the custodial parent, you can use
revocation will be effective no earlier than the
this form to do the following.
tax year following the year in which you
A dependent is either a qualifying child or a
provide the noncustodial parent with a copy
• Release a claim to exemption for your child
qualifying relative. See the instructions for
of the revocation or make a reasonable effort
so that the noncustodial parent can claim an
your tax return for the definition of these
to provide the noncustodial parent with a
exemption for the child and claim the child tax
terms. Generally, a child of divorced or
copy of the revocation. Therefore, if you
credit, the additional child tax credit, and the
separated parents will be a qualifying child of
revoked a release on Form 8332 and provided
credit for other dependents (if applicable).
the custodial parent. However, if the special
a copy of the form to the noncustodial parent
• Revoke a previous release of claim to
rule on page 2 applies, then the child will be
in 2018, the earliest tax year the revocation
exemption for your child.
treated as the qualifying child or qualifying
8332
For Paperwork Reduction Act Notice, see back of form.
Form
(Rev. 10-2018)
Cat. No. 13910F
8332
Release/Revocation of Release of Claim
OMB No. 1545-0074
Form
to Exemption for Child by Custodial Parent
Attachment
(Rev. October 2018)
115
Attach a separate form for each child.
Sequence No.
Department of the Treasury
Go to www.irs.gov/Form8332 for the latest information.
Internal Revenue Service
Name of noncustodial parent
Noncustodial parent’s
social security number (SSN)
Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other
dependents. It doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household
filing status. See the instructions and Pub. 501.
Part I
Release of Claim to Exemption for Current Year
I agree not to claim an exemption for
Name of child
for the tax year 20
.
Date
Signature of custodial parent releasing claim to exemption
Custodial parent’s SSN
Note: If you choose not to claim an exemption for this child for future tax years, also complete Part II.
Part II
Release of Claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.)
I agree not to claim an exemption for
Name of child
for the tax year(s)
.
(Specify. See instructions.)
Signature of custodial parent releasing claim to exemption
Date
Custodial parent’s SSN
Part III
Revocation of Release of Claim to Exemption for Future Year(s)
I revoke the release of claim to an exemption for
Name of child
for the tax year(s)
.
(Specify. See instructions.)
Signature of custodial parent revoking the release of claim to exemption
Date
Custodial parent’s SSN
General Instructions
Release of claim to exemption. Complete
can be effective is 2019. You must attach a
this form (or sign a similar statement
copy of the revocation to your tax return each
containing the same information required by
year the exemption is claimed as a result of
What’s New
this form) and give it to the noncustodial
the revocation. You must also keep for your
parent. The noncustodial parent must attach
records a copy of the revocation and
Exemption deduction suspended. The
this form or similar statement to his or her tax
evidence of delivery of the notice to the
deduction for personal exemptions is
return each year the exemption is claimed.
noncustodial parent, or of reasonable efforts
suspended for tax years 2018 through 2025
Use Part I to release a claim to the exemption
to provide actual notice.
by the Tax Cuts and Jobs Act. Although the
for the current year. Use Part II if you choose
exemption amount is zero, eligibility to claim
Custodial Parent and
to release a claim to exemption for any future
an exemption may make you eligible for other
Noncustodial Parent
year(s).
tax benefits. See Pub. 501 for details.
Although taxpayers can’t claim a deduction
Note: If the decree or agreement went into
The custodial parent is generally the parent
for exemptions, eligibility to claim an
effect after 1984 and before 2009, you can
with whom the child lived for the greater
exemption for a child remains important for
attach certain pages from the decree or
number of nights during the year. The
determining who may claim the child tax
agreement instead of Form 8332, provided
noncustodial parent is the other parent. If the
credit, the additional child tax credit, and the
that these pages are substantially similar to
child was with each parent for an equal
credit for other dependents, as well as other
Form 8332. See Post-1984 and pre-2009
number of nights, the custodial parent is the
tax benefits. See the instructions and Pub.
decree or agreement on page 2.
parent with the higher adjusted gross income.
501 for details.
Revocation of release of claim to
For details and an exception for a parent who
Purpose of Form
exemption. Use Part III to revoke a previous
works at night, see Pub. 501.
release of claim to an exemption. The
Dependent Child
If you are the custodial parent, you can use
revocation will be effective no earlier than the
this form to do the following.
tax year following the year in which you
A dependent is either a qualifying child or a
provide the noncustodial parent with a copy
• Release a claim to exemption for your child
qualifying relative. See the instructions for
of the revocation or make a reasonable effort
so that the noncustodial parent can claim an
your tax return for the definition of these
to provide the noncustodial parent with a
exemption for the child and claim the child tax
terms. Generally, a child of divorced or
copy of the revocation. Therefore, if you
credit, the additional child tax credit, and the
separated parents will be a qualifying child of
revoked a release on Form 8332 and provided
credit for other dependents (if applicable).
the custodial parent. However, if the special
a copy of the form to the noncustodial parent
• Revoke a previous release of claim to
rule on page 2 applies, then the child will be
in 2018, the earliest tax year the revocation
exemption for your child.
treated as the qualifying child or qualifying
8332
For Paperwork Reduction Act Notice, see back of form.
Form
(Rev. 10-2018)
Cat. No. 13910F
2
Form 8332 (Rev. 10-2018)
Page
relative of the noncustodial parent for
instead of Form 8332, provided that these
Example. In 2015, you released a claim to
purposes of the dependency exemption, the
pages are substantially similar to Form 8332.
exemption for your child on Form 8332 for the
child tax credit, the additional child tax credit,
To be able to do this, the decree or
years 2016 through 2020. In 2018, you
and the credit for other dependents.
agreement must state all three of the
decided to revoke the previous release of
following.
exemption. If you completed Part III of Form
Special Rule for Children of
8332 and provided a copy of the form to the
1. The noncustodial parent can claim the
Divorced or Separated
noncustodial parent in 2018, the revocation
child as a dependent without regard to any
will be effective for 2019 and 2020. You must
condition (such as payment of support).
Parents
attach a copy of the revocation to your 2019
2. The other parent will not claim the child
and 2020 tax returns and keep certain records
A child is treated as a qualifying child or a
as a dependent.
as stated earlier.
qualifying relative of the noncustodial parent if
3. The years for which the claim is released.
all of the following apply.
Noncustodial Parent
The noncustodial parent must attach all of
1. The child received over half of his or her
the following pages from the decree or
Attach this form or similar statement to your
support for the year from one or both of the
agreement.
tax return for each year you claim the
parents (see the Exception below). If you
exemption for your child. You can claim the
received payments under the Temporary
• Cover page (include the other parent’s SSN
exemption only if the other dependency tests
Assistance for Needy Families (TANF)
on that page).
in the instructions for your tax return are met.
program or other public assistance program
• The pages that include all of the information
and you used the money to support the child,
If the custodial parent released his
identified in (1) through (3) above.
see Pub. 501.
or her claim to the exemption for
TIP
• Signature page with the other parent’s
the child for any future year, you
2. The child was in the custody of one or
signature and date of agreement.
must attach a copy of this form or
both of the parents for more than half of the
similar statement to your tax return
The noncustodial parent must
year.
!
for each future year that you claim the
attach the required information
3. Either of the following applies.
exemption. Keep a copy for your records.
even if it was filed with a return in
a. The custodial parent agrees not to claim
an earlier year.
CAUTION
Note: If you are filing your return
an exemption for the child by signing this
electronically, you must file Form 8332 with
Post-2008 decree or agreement. If the
form or a similar statement. If the decree or
Form 8453, U.S. Individual Income Tax
divorce decree or separation agreement went
agreement went into effect after 1984 and
Transmittal for an IRS e-file Return. See Form
into effect after 2008, the noncustodial parent
before 2009, see Post-1984 and pre-2009
8453 and its instructions for more details.
can’t attach certain pages from the decree or
decree or agreement below.
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate
Paperwork Reduction Act Notice. We ask
Specific Instructions
maintenance or written separation agreement
for the information on this form to carry out
states that the noncustodial parent can claim
the Internal Revenue laws of the United
the child as a dependent. But the
Custodial Parent
States. You are required to give us the
noncustodial parent must provide at least
information. We need it to ensure that you are
$600 for the child’s support during the year.
Part I. Complete Part I to release a claim to
complying with these laws and to allow us to
This rule does not apply if the decree or
exemption for your child for the current tax
figure and collect the right amount of tax.
agreement was changed after 1984 to say
year.
You aren’t required to provide the
that the noncustodial parent cannot claim the
Part II. Complete Part II to release a claim to
information requested on a form that is
child as a dependent.
exemption for your child for one or more
subject to the Paperwork Reduction Act
For this rule to apply, the parents must be
future years. Write the specific future year(s)
unless the form displays a valid OMB control
one of the following.
or “all future years” in the space provided in
number. Books or records relating to a form
Part II.
• Divorced or legally separated under a
or its instructions must be retained as long as
decree of divorce or separate maintenance.
their contents may become material in the
To help ensure future support, you
administration of any Internal Revenue law.
may not want to release your
• Separated under a written separation
TIP
Generally, tax returns and return information
claim to the exemption for the
agreement.
are confidential, as required by Internal
child for future years.
• Living apart at all times during the last 6
Revenue Code section 6103.
months of the year.
Part III. Complete Part III if you are revoking a
The average time and expenses required to
previous release of claim to exemption for
If this rule applies, and the other
complete and file this form will vary
your child. Write the specific future year(s) or
dependency tests in the instructions for your
depending on individual circumstances. For
“all future years” in the space provided in
tax return are also met, the noncustodial
the estimated averages, see the instructions
Part III.
parent can claim an exemption for the child.
for your income tax return.
The revocation will be effective no earlier
Exception. If the support of the child is
If you have suggestions for making this
than the tax year following the year you
determined under a multiple support
form simpler, we would be happy to hear from
provide the noncustodial parent with a copy
agreement, this special rule does not apply,
you. See the instructions for your income tax
of the revocation or make a reasonable effort
and this form should not be used.
return.
to provide the noncustodial parent with a
Post-1984 and pre-2009 decree or
copy of the revocation. Also, you must attach
agreement. If the divorce decree or
a copy of the revocation to your tax return for
separation agreement went into effect after
each year you are claiming the exemption as
1984 and before 2009, the noncustodial
a result of the revocation. You must also keep
parent can attach certain pages from the
for your records a copy of the revocation and
decree or agreement
evidence of delivery of the notice to the
noncustodial parent, or of reasonable efforts
to provide actual notice.
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