Form 8332 - Release Of Claim To Exemption For Child Of Divorced Or Separated Parents
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18332
Release of Claim to Exemption
OMB No. 1545-0915
Form
for Child of Divorced or Separated Parents
(Rev. December 2000)
Attach to noncustodial parent’s return each year exemption is claimed.
Attachment
Department of the Treasury
115
Sequence No.
Caution: Do not use this form if you were never married.
Internal Revenue Service
Name of noncustodial parent claiming exemption
Name of noncustodial parent claiming exemption
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 below.)
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
General Instructions
instruction booklet are also met, the custodial
Note: If the custodial parent released his or
parent can claim the child’s exemption.
her claim to the child’s exemption for any
Purpose of form. If you are a custodial
future year, you must attach a copy of this
Exception. The custodial parent will not be
parent and you were ever married to the
form or similar statement to your tax return for
treated as having provided over half of the
child’s noncustodial parent, you may use
each future year that you claim the
child’s support if any of the following apply.
this form to release your claim to your child’s
exemption. Keep a copy for your records.
● The custodial parent agrees not to claim
exemption. To do so, complete this form (or a
the child’s exemption by signing this form or
similar statement containing the same
Paperwork Reduction Act Notice. We ask
similar statement.
information required by this form) and give it
for the information on this form to carry out
● The child is treated as having received over
to the noncustodial parent who will claim the
the Internal Revenue laws of the United
child’s exemption. The noncustodial parent
half of his or her total support from a person
States. You are required to give us the
must attach this form or similar statement to
under a multiple support agreement (Form
information. We need it to ensure that you are
his or her tax return each year the exemption
2120, Multiple Support Declaration).
complying with these laws and to allow us to
is claimed.
● A pre-1985 divorce decree or written
figure and collect the right amount of tax.
You are the custodial parent if you had
separation agreement states that the
You are not required to provide the
custody of the child for most of the year. You
noncustodial parent can claim the child as a
information requested on a form that is
are the noncustodial parent if you had
dependent. But the noncustodial parent must
subject to the Paperwork Reduction Act
custody for a shorter period of time or did not
provide at least $600 for the child’s support
unless the form displays a valid OMB control
have custody at all. For the definition of
during the year. This rule does not apply if
number. Books or records relating to a form
custody, see Pub. 501, Exemptions, Standard
the decree or agreement was changed after
or its instructions must be retained as long as
Deduction, and Filing Information.
1984 to say that the noncustodial parent
their contents may become material in the
cannot claim the child as a dependent.
Support test for children of divorced or
administration of any Internal Revenue law.
separated parents. Generally, the custodial
Additional information. For more details, see
Generally, tax returns and return information
parent is treated as having provided over half
Pub. 504, Divorced or Separated Individuals.
are confidential, as required by Internal
of the child’s support if:
Revenue Code section 6103.
● The child received over half of his or her
Specific Instructions
The time needed to complete and file this
total support for the year from one or both of
form will vary depending on individual
Custodial parent. You may agree to release
the parents and
circumstances. The estimated average time
your claim to the child’s exemption for the
● The child was in the custody of one or both
is:
current tax year or for future years, or both.
of the parents for more than half of the year.
● Complete Part I if you agree to release
Recordkeeping
7 min.
Note: Public assistance payments, such as
your claim to the child’s exemption for the
Learning about the law or
Temporary Assistance for Needy Families
current tax year.
the form
5 min.
(TANF), are not support provided by the
● Complete Part II if you agree to release
Preparing the form
7 min.
parents.
your claim to the child’s exemption for any or
Copying, assembling, and
For this support test to apply, the parents
all future years. If you do, write the specific
sending the form to the IRS
14 min.
must be one of the following:
future year(s) or “all future years” in the space
If you have comments concerning the
● Divorced or legally separated under a
provided in Part II.
accuracy of these time estimates or
decree of divorce or separate maintenance,
To help ensure future support,
suggestions for making this form simpler, we
● Separated under a written separation
you may not want to release your
would be happy to hear from you. You can
agreement, or
claim to the child’s exemption for
write to the Tax Forms Committee, Western
● Living apart at all times during the last 6
future years.
Area Distribution Center, Rancho Cordova,
months of the year.
CA 95743-0001. Do not send the form to this
Noncustodial parent. Attach this form or
address. Instead, see the Instructions for
Caution: This support test does not apply to
similar statement to your tax return for each
Form 1040 or Form 1040A.
parents who never married each other.
year you claim the child’s exemption. You
may claim the exemption only if the other
If the support test applies, and the other
four dependency tests in your tax return
four dependency tests in your tax return
instruction booklet are met.
8332
Cat. No. 13910F
Form
(Rev. 12-2000)
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