Form 8332 - Release/revocation Of Release Of Claim To Exemption For Child By Custodial Parent Page 2
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Form 8332 (Rev. 1-2010)
Page
1. The noncustodial parent can claim
Example. In 2007, you released a
Special Rule for Children of
the child as a dependent without regard
claim to exemption for your child on
Divorced or Separated
to any condition (such as payment of
Form 8332 for the years 2008 through
Parents
support).
2012. In 2010, you decided to revoke
the previous release of exemption. If you
2. The other parent will not claim the
A child is treated as a qualifying child or
completed Part III of Form 8332 and
child as a dependent.
a qualifying relative of the noncustodial
provided a copy of the form to the
parent if all of the following apply.
3. The years for which the claim is
noncustodial parent in 2010, the
released.
revocation will be effective for 2011 and
1. The child received over half of his or
The noncustodial parent must attach
2012. You must attach a copy of the
her support for the year from one or both
revocation to your 2011 and 2012 tax
all of the following pages from the
of the parents (see the Exception below).
decree or agreement.
returns and keep certain records as
Public assistance payments, such as
stated earlier.
● Cover page (include the other parent’s
Temporary Assistance for Needy Families
(TANF), are not support provided by the
SSN on that page).
Noncustodial Parent
parents.
● The pages that include all of the
2. The child was in the custody of one
information identified in (1) through (3)
Attach this form or similar statement to
or both of the parents for more than half
above.
your tax return for each year you claim
of the year.
● Signature page with the other parent’s
the exemption for your child. You can
signature and date of agreement.
claim the exemption only if the other
3. Either of the following applies.
dependency tests in your tax return
The noncustodial parent must
a. The custodial parent agrees not to
instruction booklet are met.
attach the required information
claim an exemption for the child by
even if it was filed with a return
If the custodial parent released
signing this form or a similar statement.
CAUTION
in an earlier year.
If the decree or agreement went into
his or her claim to the
TIP
exemption for the child for any
effect after 1984 and before 2009, see
The noncustodial parent can no longer
Post-1984 and pre-2009 decree or
future year, you must attach a
attach certain pages from a divorce
agreement below.
copy of this form or similar statement to
decree or separation agreement instead
your tax return for each future year that
of Form 8332 if the decree or agreement
b. A pre-1985 decree of divorce or
you claim the exemption. Keep a copy
was executed after 2008.
separate maintenance or written
for your records.
separation agreement states that the
noncustodial parent can claim the child
Note. If you are filing your return
Specific Instructions
as a dependent. But the noncustodial
electronically, you must file Form 8332
parent must provide at least $600 for the
with Form 8453, U.S. Individual Income
Custodial Parent
child’s support during the year. This rule
Tax Transmittal for an IRS e-file Return.
Part I. Complete Part I to release a claim
does not apply if the decree or
See Form 8453 and its instructions for
to exemption for your child for the current
agreement was changed after 1984 to
more details.
tax year.
say that the noncustodial parent cannot
claim the child as a dependent.
Part II. Complete Part II to release a
Paperwork Reduction Act Notice. We
For this rule to apply, the parents
claim to exemption for your child for one
ask for the information on this form to
must be one of the following.
or more future years. Write the specific
carry out the Internal Revenue laws of
● Divorced or legally separated under a
future year(s) or “all future years” in the
the United States. You are required to
decree of divorce or separate
space provided in Part II.
give us the information. We need it to
maintenance.
ensure that you are complying with these
To help ensure future support,
● Separated under a written separation
laws and to allow us to figure and collect
you may not want to release
TIP
the right amount of tax.
agreement.
your claim to the exemption for
● Living apart at all times during the last
You are not required to provide the
the child for future years.
information requested on a form that is
6 months of the year.
Part III. Complete Part III if you are
subject to the Paperwork Reduction Act
If this rule applies, and the other
revoking a previous release of claim to
unless the form displays a valid OMB
dependency tests in your tax return
exemption for your child. Write the
control number. Books or records
instruction booklet are also met, the
specific future year(s) or “all future years”
relating to a form or its instructions must
noncustodial parent can claim an
in the space provided in Part III.
be retained as long as their contents may
exemption for the child.
The revocation will be effective no
become material in the administration of
Exception. If the support of the child
earlier than the tax year following the year
any Internal Revenue law. Generally, tax
is determined under a multiple support
you provide the noncustodial parent with
returns and return information are
agreement, this special rule does not
a copy of the revocation or make a
confidential, as required by Internal
apply, and this form should not be used.
reasonable effort to provide the
Revenue Code section 6103.
noncustodial parent with a copy of the
Post-1984 and pre-2009 decree or
The average time and expenses
revocation. Also, you must attach a copy
agreement. If the divorce decree or
required to complete and file this form
of the revocation to your tax return for
separation agreement went into effect
will vary depending on individual
each year you are claiming the exemption
after 1984 and before 2009, the
circumstances. For the estimated
as a result of the revocation. You must
noncustodial parent can attach certain
averages, see the instructions for your
also keep for your records a copy of the
pages from the decree or agreement
income tax return.
revocation and evidence of delivery of the
instead of Form 8332, provided that
If you have suggestions for making this
notice to the noncustodial parent, or of
these pages are substantially similar to
form simpler, we would be happy to hear
reasonable efforts to provide actual
Form 8332. To be able to do this, the
from you. See the instructions for your
notice.
decree or agreement must state all three
income tax return.
of the following.
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