Form 8332 (Rev. January 2006) - Release Of Claim To Exemption For Child Of Divorced Or Separated Parents

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8332

Release of Claim to Exemption

OMB No. 1545-0074

Form

for Child of Divorced or Separated Parents

(Rev. January 2006)

Attachment

115

Sequence No.

Department of the Treasury

Attach to noncustodial parent’s return each year exemption is claimed.

Internal Revenue Service

Name of noncustodial parent claiming exemption

Noncustodial parent’s

social security number (SSN)

Part I

Release of Claim to Exemption for Current Year

I agree not to claim an exemption for

Name(s) of child (or children)

for the tax year 20

Signature of custodial parent releasing claim to exemption

Custodial parent’s SSN

Date

Note. If you choose not to claim an exemption for this child (or children) 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(s) of child (or children)

for the tax year(s)

(Specify. See instructions.)

Signature of custodial parent releasing claim to exemption

Custodial parent’s SSN

Date

2. The child was in the custody of one

General Instructions

pages from the decree or agreement

or both of the parents for more than half

instead of Form 8332. To be able to do

Purpose of form. If you are a custodial

of the year.

this, the decree or agreement must state

parent, you can use this form to release

all three of the following.

3. Either of the following applies.

your claim to a dependency exemption

1. The noncustodial parent can claim

for your child. The release of the

a. The custodial parent agrees not to

the child as a dependent without regard

dependency exemption will also release

claim the child’s exemption by signing

to any condition (such as payment of

to the noncustodial parent the child tax

this form or a similar statement. If the

support).

credit and the additional child tax credit

decree or agreement went into effect

2. The other parent will not claim the

(if either applies). Complete this form (or

after 1984, see Post-1984 decree or

child as a dependent.

a similar statement containing the same

agreement on this page.

information required by this form) and

3. The years for which the claim is

b. A pre-1985 decree of divorce or

give it to the noncustodial parent who

released.

separate maintenance or written

will claim the child’s exemption. The

separation agreement states that the

The noncustodial parent must attach

noncustodial parent must attach this

noncustodial parent can claim the child

all of the following pages from the

form or a similar statement to his or her

as a dependent. But the noncustodial

decree or agreement.

tax return each year the exemption is

parent must provide at least $600 for the

● Cover page (include the other parent’s

claimed.

child’s support during the year. This rule

SSN on that page).

You are the custodial parent if you had

does not apply if the decree or

● The pages that include all of the

custody of the child for the greater part of

agreement was changed after 1984 to

information identified in (1) through (3)

the year. You are the noncustodial parent

say that the noncustodial parent cannot

above.

if you had custody for a shorter period of

claim the child as a dependent.

● Signature page with the other parent’s

time or did not have custody at all.

For this rule to apply, the parents

signature and date of agreement.

Exemption for a dependent child. A

must be one of the following.

dependent is either a qualifying child or a

● Divorced or legally separated under a

The noncustodial parent must

qualifying relative. In most cases, a child

attach the required information

decree of divorce or separate

of divorced or separated parents will

even if it was filed with a return

maintenance.

CAUTION

qualify as a dependent of the custodial

in an earlier year.

● Separated under a written separation

parent under the rules for a qualifying

agreement.

Special rule for children of divorced or

child. However, the noncustodial parent

separated parents. A child is treated as

● Living apart at all times during the last

may be able to claim the child’s

a qualifying child or a qualifying relative

6 months of the year.

exemption if the Special rule for children

of the noncustodial parent if all of the

of divorced or separated parents on this

If this rule applies, and the other

following apply.

page applies.

dependency tests in your tax return

1. The child received over half of his or

instruction booklet are also met, the

For the definition of a qualifying child

her support for the year from one or both

noncustodial parent can claim the child’s

and a qualifying relative, see your tax

of the parents (see the Exception on this

exemption.

return instruction booklet.

page). Public assistance payments, such

Exception. If the support of the child

Post-1984 decree or agreement. If the

as Temporary Assistance for Needy

is determined under a multiple support

divorce decree or separation agreement

Families (TANF), are not support provided

went into effect after 1984, the

agreement, this special rule does not

by the parents.

noncustodial parent can attach certain

apply and this form should not be used.

8332

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 13910F

Form

(Rev. 1-2006)

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