Form 8332 (Rev. October 2018) - irs.gov

1 Release/Revocation of Release of Claimto Exemption for Child by Custodial Parent Form 8332 (Rev. January 2010) Department of the TreasuryInternal Revenue Service Attach a separate form for each child. Name of noncustodial parent Release of claim to Exemption for Current Year I agree not to claim an exemption for Name of child Date Custodial parent s SSN Signature of custodial parent releasing claim to exemption Note. If you choose not to claim an exemption for this child for future tax years, also complete Part II. Release of claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.) (Specify. See instructions.) Part I Part II I agree not to claim an exemption for Name of child Date Custodial parent s SSN Signature of custodial parent releasing claim to exemption Noncustodial parent ssocial security number (SSN) OMB No. 1545-0074 AttachmentSequence For Paperwork Reduction Act Notice, see back of form. Form8332(Rev.)

2 1-2010) Cat. No. 13910F for the tax year 20. for the tax year(s). Revocation of Release of claim to Exemption for Future Year(s) (Specify. See instructions.) Part III I revoke the release of claim to an exemption for Name of child Date Custodial parent s SSN Signature of custodial parent revoking the release of claim to exemption for the tax year(s). Post-2008 decree or agreement. If thedivorce decree or separation agreement wentinto effect after 2008, the noncustodial parentcannot attach certain pages from the decreeor agreement instead of Form 8332. SeeRelease of claim to exemption below. General Instructions The custodial parent is generally the parentwith whom the child lived for the greaternumber of nights during the year. Thenoncustodial parent is the other parent. If thechild was with each parent for an equalnumber of nights, the custodial parent is theparent with the higher adjusted gross details and an exception for a parent whoworks at night, see Pub.

3 501. Release of claim to exemption. This releaseof the exemption will also allow thenoncustodial parent to claim the child taxcredit and the additional child tax credit (ifeither applies). Complete this form (or sign asimilar statement containing the same What s New Purpose of Form Release a claim to exemption for your childso that the noncustodial parent can claim anexemption for the child. If you are the custodial parent, you can usethis form to do the following. Revoke a previous release of claim toexemption for your child. Revocation of release of claim toexemption. Use Part III to revoke a previousrelease of claim to an exemption. Therevocation will be effective no earlier than thetax year following the year in which youprovide the noncustodial parent with a copy ofthe revocation or make a reasonable effort toprovide the noncustodial parent with a copy ofthe revocation. Therefore, if you revoked arelease on Form 8332 and provided a copy ofthe form to the noncustodial parent in 2010,the earliest tax year the revocation can beeffective is 2011.)

4 You must attach a copy ofthe revocation to your tax return each year theexemption is claimed as a result of therevocation. You must also keep for yourrecords a copy of the revocation and evidence Custodial Parent andNoncustodial Parent A dependent is either a qualifying child or aqualifying relative. See your tax returninstruction booklet for the definition of theseterms. Generally, a child of divorced orseparated parents will be a qualifying child ofthe custodial parent. However, if the specialrule on page 2 applies, then the child will betreated as the qualifying child or qualifyingrelative of the noncustodial parent forpurposes of the dependency exemption, thechild tax credit, and the additional child taxcredit. Exemption for a DependentChild Definition of custodial parent. New rulesapply to determine who is the custodial parentand the noncustodial parent. See CustodialParent and Noncustodial Parent on this page. Note. If the decree or agreement went intoeffect after 1984 and before 2009, you canattach certain pages from the decree oragreement instead of Form 8332, providedthat these pages are substantially similar toForm 8332.

5 See Post-1984 and pre-2009decree or agreement on page 2. information required by this form) and give it tothe noncustodial parent. The noncustodialparent must attach this form or similarstatement to his or her tax return each year theexemption is claimed. Use Part I to release aclaim to the exemption for the current Part II if you choose to release a claim toexemption for any future year(s). of delivery of the notice to the noncustodialparent, or of reasonable efforts to provideactual notice. Form 8332 (Rev. 1-2010)Page2 Paperwork Reduction Act Notice. Weask for the information on this form tocarry out the Internal Revenue laws of the United States. You are required togive us the information. We need it toensure that you are complying with theselaws and to allow us to figure and collectthe right amount of average time and expensesrequired to complete and file this formwill vary depending on individualcircumstances. For the estimatedaverages, see the instructions for yourincome tax you have suggestions for making thisform simpler, we would be happy to hearfrom you.

6 See the instructions for yourincome tax I. Complete Part I to release a claimto exemption for your child for the currenttax help ensure future support,you may not want to release your claim to the exemption forthe child for future InstructionsAttach this form or similar statement toyour tax return for each year you claimthe exemption for your child. You canclaim the exemption only if the otherdependency tests in your tax returninstruction booklet are the custodial parent releasedhis or her claim to theexemption for the child for anyfuture year, you must attach acopy of this form or similar statement toyour tax return for each future year thatyou claim the exemption. Keep a copy for your are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contents maybecome material in the administration ofany Internal Revenue law.

7 Generally, taxreturns and return information areconfidential, as required by InternalRevenue Code section child is treated as a qualifying child ora qualifying relative of the noncustodialparent if all of the following The child received over half of his orher support for the year from one or bothof the parents (see the Exception below).Public assistance payments, such asTemporary Assistance for Needy Families(TANF), are not support provided by The child was in the custody of oneor both of the parents for more than halfof the Either of the following The custodial parent agrees not toclaim an exemption for the child bysigning this form or a similar the decree or agreement went intoeffect after 1984 and before 2009, seePost-1984 and pre-2009 decree oragreement this rule to apply, the parentsmust be one of the following. Divorced or legally separated under adecree of divorce or separatemaintenance. Separated under a written separationagreement.

8 Living apart at all times during the last6 months of the The noncustodial parent can claimthe child as a dependent without regardto any condition (such as payment ofsupport).2. The other parent will not claim thechild as a The years for which the claim noncustodial parent must attachall of the following pages from thedecree or agreement. Cover page (include the other parent sSSN on that page). The pages that include all of theinformation identified in (1) through (3)above. Signature page with the other parent ssignature and date of noncustodial parent mustattach the required informationeven if it was filed with a returnin an earlier A pre-1985 decree of divorce orseparate maintenance or writtenseparation agreement states that thenoncustodial parent can claim the childas a dependent. But the noncustodialparent must provide at least $600 for thechild s support during the year. This ruledoes not apply if the decree oragreement was changed after 1984 tosay that the noncustodial parent cannotclaim the child as a and pre-2009 decree oragreement.

9 If the divorce decree orseparation agreement went into effectafter 1984 and before 2009, thenoncustodial parent can attach certainpages from the decree or agreementinstead of Form 8332, provided thatthese pages are substantially similar toForm 8332. To be able to do this, thedecree or agreement must state all threeof the this rule applies, and the otherdependency tests in your tax returninstruction booklet are also met, thenoncustodial parent can claim anexemption for the If the support of the childis determined under a multiple supportagreement, this special rule does notapply, and this form should not be noncustodial parent can no longerattach certain pages from a divorcedecree or separation agreement insteadof Form 8332 if the decree or agreementwas executed after Rule for Children ofDivorced or SeparatedParentsCustodial ParentPart II. Complete Part II to release aclaim to exemption for your child for oneor more future years. Write the specificfuture year(s) or all future years in thespace provided in Part III.

10 Complete Part III if you arerevoking a previous release of claim toexemption for your child. Write thespecific future year(s) or all future years in the space provided in Part revocation will be effective noearlier than the tax year following the yearyou provide the noncustodial parent witha copy of the revocation or make areasonable effort to provide thenoncustodial parent with a copy of therevocation. Also, you must attach a copyof the revocation to your tax return foreach year you are claiming the exemptionas a result of the revocation. You mustalso keep for your records a copy of therevocation and evidence of delivery of thenotice to the noncustodial parent, or ofreasonable efforts to provide In 2007, you released aclaim to exemption for your child onForm 8332 for the years 2008 through2012. In 2010, you decided to revokethe previous release of exemption. If youcompleted Part III of Form 8332 andprovided a copy of the form to thenoncustodial parent in 2010, therevocation will be effective for 2011 and2012.