Article Guide
The IRS 8332 form plays a crucial role for divorced or separated parents navigating child custody arrangements and tax benefits. This form allows a custodial parent to release their claim to the child’s tax exemption, enabling the non-custodial parent to claim it on their tax return. Understanding the implications of this form is essential for both parties, as it can significantly impact tax liabilities and refunds. The IRS 8332 must be completed accurately and filed in accordance with IRS guidelines to ensure that the non-custodial parent can benefit from the exemption. Additionally, there are specific conditions under which this form can be used, including the requirement for the custodial parent to provide written consent. Knowing when and how to utilize the IRS 8332 can help families optimize their tax situations while ensuring compliance with federal regulations.
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Form 8332 |
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Release/Revocation of Release of Claim |
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OMB No. |
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to Exemption for Child by Custodial Parent |
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(Rev. October 2018) |
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Attachment |
115 |
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Department of the Treasury |
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▶ Attach a separate form for each child. |
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Sequence No. |
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▶ Go to www.irs.gov/Form8332 for the latest information. |
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Internal Revenue Service |
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Name of noncustodial parent |
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Noncustodial parent’s |
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social security number (SSN) ▶ |
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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 |
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Signature of custodial parent releasing claim to exemption |
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Custodial parent’s SSN |
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Date |
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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
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Name of child |
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for the tax year(s) |
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(Specify. See instructions.) |
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Signature of custodial parent releasing claim to exemption |
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Custodial parent’s SSN |
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Date |
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Part III Revocation of Release of Claim to Exemption for Future Year(s)
I revoke the release of claim to an exemption for
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Name of child |
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for the tax year(s) |
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(Specify. See instructions.) |
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Signature of custodial parent revoking the release of claim to exemption |
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Custodial parent’s SSN |
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Date |
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General Instructions
What’s New
Exemption deduction suspended. The deduction for personal exemptions is suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act. Although the exemption amount is zero, eligibility to claim an exemption may make you eligible for other tax benefits. See Pub. 501 for details. Although taxpayers can’t claim a deduction for exemptions, eligibility to claim an exemption for a child remains important for determining who may claim the child tax credit, the additional child tax credit, and the credit for other dependents, as well as other tax benefits. See the instructions and Pub. 501 for details.
Purpose of Form
If you are the custodial parent, you can use this form to do the following.
•Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child and claim the child tax credit, the additional child tax credit, and the credit for other dependents (if applicable).
•Revoke a previous release of claim to exemption for your child.
Release of claim to exemption. Complete this form (or sign a similar statement containing the same information required by this form) and give it to the noncustodial parent. The noncustodial parent must attach this form or similar statement to his or her tax return each year the exemption is claimed. Use Part I to release a claim to the exemption for the current year. Use Part II if you choose to release a claim to exemption for any future year(s).
Note: If the decree or agreement went into effect after 1984 and before 2009, you can attach certain pages from the decree or agreement instead of Form 8332, provided that these pages are substantially similar to Form 8332. See
Revocation of release of claim to exemption. Use Part III to revoke a previous release of claim to an exemption. The revocation will be effective no earlier than the tax year following the year in which you provide the noncustodial parent with a copy of the revocation or make a reasonable effort to provide the noncustodial parent with a copy of the revocation. Therefore, if you revoked a release on Form 8332 and provided a copy of the form to the noncustodial parent in 2018, the earliest tax year the revocation
can be effective is 2019. You must attach a copy of the revocation to your tax return each year the exemption is claimed as a result of the revocation. You must also keep for your records a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or of reasonable efforts to provide actual notice.
Custodial Parent and
Noncustodial Parent
The custodial parent is generally the parent with whom the child lived for the greater number of nights during the year. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501.
Dependent Child
A dependent is either a qualifying child or a qualifying relative. See the instructions for your tax return for the definition of these terms. Generally, a child of divorced or separated parents will be a qualifying child of the custodial parent. However, if the special rule on page 2 applies, then the child will be treated as the qualifying child or qualifying
For Paperwork Reduction Act Notice, see back of form. |
Cat. No. 13910F |
Form 8332 (Rev. |
Form 8332 (Rev. |
Page 2 |
relative of the noncustodial parent for purposes of the dependency exemption, the child tax credit, the additional child tax credit, and the credit for other dependents.
Special Rule for Children of Divorced or Separated Parents
A child is treated as a qualifying child or a qualifying relative of the noncustodial parent if all of the following apply.
1.The child received over half of his or her support for the year from one or both of the parents (see the Exception below). If you received payments under the Temporary Assistance for Needy Families (TANF) program or other public assistance program and you used the money to support the child, see Pub. 501.
2.The child was in the custody of one or both of the parents for more than half of the year.
3.Either of the following applies.
a. The custodial parent agrees not to claim an exemption for the child by signing this form or a similar statement. If the decree or agreement went into effect after 1984 and before 2009, see
b. A
For this rule to apply, the parents must be one of the following.
•Divorced or legally separated under a decree of divorce or separate maintenance.
•Separated under a written separation agreement.
•Living apart at all times during the last 6 months of the year.
If this rule applies, and the other dependency tests in the instructions for your tax return are also met, the noncustodial parent can claim an exemption for the child.
Exception. If the support of the child is determined under a multiple support agreement, this special rule does not apply, and this form should not be used.
instead of Form 8332, provided that these pages are substantially similar to Form 8332. To be able to do this, the decree or agreement must state all three of the following.
1.The noncustodial parent can claim the child as a dependent without regard to any condition (such as payment of support).
2.The other parent will not claim the child as a dependent.
3.The years for which the claim is released.
The noncustodial parent must attach all of the following pages from the decree or agreement.
•Cover page (include the other parent’s SSN on that page).
•The pages that include all of the information identified in (1) through (3) above.
•Signature page with the other parent’s signature and date of agreement.
The noncustodial parent must ▲! attach the required information
even if it was filed with a return in CAUTION an earlier year.
Specific Instructions
Custodial Parent
Part I. Complete Part I to release a claim to exemption for your child for the current tax year.
Part II. Complete Part II to release a claim to exemption for your child for one or more future years. Write the specific future year(s) or “all future years” in the space provided in Part II.
To help ensure future support, you TIP may not want to release your
claim to the exemption for the child for future years.
Part III. Complete Part III if you are revoking a previous release of claim to exemption for your child. Write the specific future year(s) or “all future years” in the space provided in Part III.
The revocation will be effective no earlier than the tax year following the year you provide the noncustodial parent with a copy of the revocation or make a reasonable effort to provide the noncustodial parent with a copy of the revocation. Also, you must attach a copy of the revocation to your tax return for each year you are claiming the exemption as a result of the revocation. You must also keep for your records a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or of reasonable efforts to provide actual notice.
Example. In 2015, you released a claim to exemption for your child on Form 8332 for the years 2016 through 2020. In 2018, you decided to revoke the previous release of exemption. If you completed Part III of Form 8332 and provided a copy of the form to the noncustodial parent in 2018, the revocation will be effective for 2019 and 2020. You must attach a copy of the revocation to your 2019 and 2020 tax returns and keep certain records as stated earlier.
Noncustodial Parent
Attach this form or similar statement to your tax return for each year you claim the exemption for your child. You can claim the exemption only if the other dependency tests in the instructions for your tax return are met.
If the custodial parent released his TIP or her claim to the exemption for
the child for any future year, you must attach a copy of this form or similar statement to your tax return
for each future year that you claim the exemption. Keep a copy for your records.
Note: If you are filing your return electronically, you must file Form 8332 with Form 8453, U.S. Individual Income Tax Transmittal for an IRS
Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this form will vary depending on individual circumstances. For the estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.
Form Specifications
| Fact Name | Details |
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| Purpose | The IRS Form 8332 allows a custodial parent to release their claim to a child’s tax exemption to the non-custodial parent. |
| Eligibility | Only custodial parents can complete this form. A custodial parent is the one with whom the child lived for the greater part of the year. |
| Filing Requirement | The form must be attached to the non-custodial parent's tax return when claiming the child as a dependent. |
| Duration | The release of the exemption can be for one year or multiple years, depending on what the custodial parent decides. |
| State-Specific Forms | Some states may have their own forms for similar purposes. For example, California has the Form 8332-CA, governed by California Family Code Section 17400. |
| Signature Requirement | The custodial parent must sign the form to validate the release of the exemption. Without this signature, the form is not valid. |
| Deadline | The form should be completed and submitted by the tax filing deadline, typically April 15, to avoid delays in processing the tax return. |
IRS 8332: Usage Guidelines
Completing the IRS 8332 form is essential for claiming a child as a dependent for tax purposes. Follow these steps carefully to ensure accurate submission.
- Download the IRS 8332 form from the IRS website or obtain a physical copy.
- Begin by entering the tax year for which you are claiming the dependent at the top of the form.
- Fill in the name of the child for whom you are providing the release of claim.
- Provide the child's Social Security number.
- Indicate your name and Social Security number in the designated fields.
- If applicable, include the name and Social Security number of the other parent or custodial parent.
- Check the appropriate box to indicate whether you are releasing the claim for the entire year or for specific months.
- Sign and date the form to certify the information is accurate.
- Make a copy of the completed form for your records before submitting it.
Once the form is filled out, it should be submitted along with your tax return. Ensure that you keep a copy for your records and provide the necessary documentation to the IRS if requested.
Your Questions, Answered
What is the IRS 8332 form?
The IRS 8332 form, also known as the Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, is a document that allows a custodial parent to release their claim to a child’s tax exemption to the non-custodial parent. This form is typically used in situations where parents are divorced or separated and need to clarify who can claim the child as a dependent for tax purposes.
Who is considered the custodial parent?
The custodial parent is the parent with whom the child lives for the greater part of the year. This parent is generally responsible for the day-to-day care of the child. If the parents share custody equally, the IRS considers the parent with the higher adjusted gross income to be the custodial parent for tax purposes.
How does the IRS 8332 form work?
The custodial parent fills out the IRS 8332 form to formally release their right to claim the child as a dependent. The non-custodial parent can then use this form when filing their tax return to claim the child as a dependent. It is important for both parents to keep a copy of the signed form for their records.
Can the IRS 8332 form be revoked?
Yes, the IRS 8332 form can be revoked. If the custodial parent decides to take back the release of the exemption, they can complete a new form indicating that they are revoking the previous release. This revocation must be communicated to the non-custodial parent, and it may affect who can claim the child as a dependent in future tax years.
Do both parents need to sign the IRS 8332 form?
Only the custodial parent needs to sign the IRS 8332 form. However, it is a good practice for both parents to keep communication open and ensure that the non-custodial parent is aware of the agreement. This can help avoid confusion or disputes when filing taxes.
When should the IRS 8332 form be filed?
The IRS 8332 form does not need to be filed with the tax return but should be kept with the tax records. The non-custodial parent should attach a copy of the form to their tax return when claiming the child as a dependent. It is advisable to complete the form and have it signed before the tax filing deadline to ensure clarity and compliance.
What happens if the IRS 8332 form is not used?
If the IRS 8332 form is not used, the custodial parent retains the right to claim the child as a dependent on their tax return. The non-custodial parent cannot claim the child without the signed form, which could lead to issues if both parents attempt to claim the same child in the same tax year.
Are there any tax benefits to using the IRS 8332 form?
Yes, using the IRS 8332 form can provide significant tax benefits. The parent who claims the child as a dependent may be eligible for various tax credits, such as the Child Tax Credit or the Earned Income Tax Credit. These credits can reduce the overall tax liability, making it financially beneficial for the parent who claims the child.
Common mistakes
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Not understanding the purpose of the form. The IRS 8332 form is used to release a claim to exemption for a child. Many people mistakenly fill it out without realizing its specific function, leading to confusion later on.
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Incorrectly identifying the custodial parent. The custodial parent is the one with whom the child lives for the greater part of the year. Failing to accurately identify this person can result in tax complications.
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Missing signatures. Both parents must sign the form for it to be valid. Omitting a signature can render the form useless, causing delays in tax filing.
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Not providing the correct Social Security Number (SSN). The child’s SSN must be included. Errors in this number can lead to processing issues and potential audits.
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Using outdated forms. Tax laws change frequently, and using an old version of the IRS 8332 can lead to complications. Always ensure you have the latest version of the form.
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Failing to keep copies. After submitting the form, it’s important to keep a copy for personal records. This can be crucial if there are disputes or questions in the future.
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Not understanding the implications of releasing the exemption. By signing the form, the custodial parent is relinquishing their right to claim the child as a dependent. This decision should not be taken lightly.
Documents used along the form
The IRS Form 8332 is a critical document for parents who share custody of a child and wish to clarify who can claim the child as a dependent for tax purposes. However, this form is often used in conjunction with other important documents. Below is a list of forms and documents that are commonly associated with the IRS Form 8332, each serving a specific purpose in the context of tax filing and dependency claims.
- IRS Form 1040: This is the standard individual income tax return form used by U.S. citizens and residents to report their income, claim tax deductions, and calculate their tax liability. It is essential for filing taxes and often includes information about dependents.
- IRS Form 1040A: This simplified version of the Form 1040 is used for individuals with uncomplicated tax situations. It allows for claiming certain credits and deductions, including those related to dependents.
- IRS Form 1040EZ: This is the easiest tax form for individuals with straightforward financial situations, such as single filers or married couples without dependents. It cannot be used if claiming a dependent.
- IRS Form 8862: This form is used by individuals who have previously claimed the Earned Income Tax Credit (EITC) but were denied. It allows them to claim the credit again if they meet the requirements.
- IRS Form 8812: This form is used to claim the Additional Child Tax Credit, which is available to taxpayers who have qualifying children. It helps to reduce tax liability further.
- Child Support Agreements: These legal documents outline the terms of child support payments between parents. While not a tax form, they can provide context for custody arrangements and dependency claims.
- Divorce Decree: A legal document that finalizes a divorce, which may include stipulations about child custody and support. It can influence who claims the child as a dependent.
- Custody Agreements: These documents outline the terms of custody arrangements between parents. They can clarify who has the right to claim a child on their tax return.
- W-2 Forms: Employers provide these forms to employees, detailing annual wages and tax withholdings. They are necessary for accurately completing tax returns.
- 1099 Forms: These forms report income received from sources other than wages, such as freelance work or interest. They are essential for reporting total income on tax returns.
Understanding the various forms and documents associated with the IRS Form 8332 can help ensure that parents navigate the complexities of tax filing correctly. Each document plays a unique role in establishing the financial and legal context surrounding dependency claims, ultimately facilitating a smoother tax preparation process.
Similar forms
The IRS Form 8332 is primarily used to release a claim to exemption for a child, allowing a non-custodial parent to claim a child as a dependent for tax purposes. Several other documents serve similar functions or relate to the claims of dependents and tax benefits. Below is a list of nine documents that share similarities with Form 8332:
- Form 1040: This is the standard individual income tax return form. It allows taxpayers to report their income, claim deductions, and list dependents, including children.
- Form 8862: This form is used to claim the Earned Income Credit after it was previously disallowed. It requires proof of eligibility, similar to how Form 8332 requires proof of custody arrangements.
- Form 2441: This form is for claiming the Child and Dependent Care Credit. It requires information about the care of dependents, paralleling the focus on dependents in Form 8332.
- Form 8812: This form is used to claim the Additional Child Tax Credit. It requires information about qualifying children, akin to the dependent claims in Form 8332.
- Form 8863: This form is for claiming education credits. It requires the taxpayer to provide details about qualifying students, similar to how Form 8332 addresses child dependency.
- Form 8333: This form is used to claim an exemption for a student from a foreign country. It has similarities in that it also deals with dependent status, though in a different context.
- Form 1040-NR: This is the tax return for non-resident aliens. It includes sections for dependents, drawing a parallel to how Form 8332 handles dependent claims.
- Form 1098-T: This form is used to report tuition payments for education. It relates to dependents as it provides information that can affect tax credits similar to those claimed with Form 8332.
- Form W-4: This form is used by employees to indicate their tax situation to their employer. It includes information about dependents, which can influence withholding, much like the implications of Form 8332 for tax benefits.
Dos and Don'ts
When filling out the IRS 8332 form, it's essential to follow certain guidelines to ensure accuracy and compliance. Here’s a helpful list of things you should and shouldn’t do:
- Do provide accurate information about the custodial parent and the child.
- Do sign and date the form to validate it.
- Do check the box indicating whether you are revoking a previous release.
- Do keep a copy of the completed form for your records.
- Don't forget to include the child’s Social Security number.
- Don't submit the form without confirming all details are correct.
- Don't leave any required fields blank.
- Don't assume that the IRS will contact you for missing information.
By following these guidelines, you can help ensure that your form is processed smoothly and efficiently.
Misconceptions
The IRS Form 8332 is often misunderstood. Here are nine common misconceptions about this important document:
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Form 8332 is only for divorced parents.
This form can be used by any custodial parent who wants to allow a non-custodial parent to claim a child as a dependent, regardless of marital status.
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Filing Form 8332 is optional.
While it’s not required for every situation, it is necessary when a non-custodial parent wants to claim the child tax credit. Without it, the IRS may deny the claim.
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Form 8332 is permanent.
The release of the dependency exemption can be revoked. Parents can change their agreement in future years if they wish.
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Only one Form 8332 can be filed per child.
Multiple forms can be submitted if parents agree to alternate years for claiming the child as a dependent.
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Form 8332 guarantees the non-custodial parent will get the tax benefits.
While it allows the non-custodial parent to claim the child, the IRS may still verify eligibility and deny claims if criteria are not met.
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Form 8332 needs to be filed with the IRS.
This form does not need to be submitted with your tax return but should be kept with your records in case of an audit.
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Form 8332 is only for tax credits.
It also affects other tax benefits, such as the Earned Income Tax Credit and Child and Dependent Care Credit.
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Form 8332 can be filled out by anyone.
Only the custodial parent can complete and sign this form, granting permission to the non-custodial parent.
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Form 8332 is the only way to transfer dependency exemptions.
There are other methods, such as court orders, that can also allow a non-custodial parent to claim a child as a dependent.
Key takeaways
Filling out and using the IRS 8332 form can be straightforward if you keep a few key points in mind. Here are some essential takeaways:
- The IRS 8332 form is used to release a claim to exemption for a child.
- This form is typically used by divorced or separated parents to determine who can claim the child as a dependent.
- Only the custodial parent needs to fill out and sign this form.
- It must be attached to the tax return of the non-custodial parent claiming the child.
- The form can be used for one year or multiple years, depending on the agreement between parents.
- Both parents should keep a copy of the signed form for their records.
- Make sure to include the child's name, Social Security number, and the tax year on the form.
- The form does not need to be filed with the IRS but must be included with the tax return.
- Filling out the form incorrectly may lead to delays or issues with tax returns.
- Consulting a tax professional can provide clarity on how to use the form correctly.
Understanding these points can help ensure a smoother process when dealing with tax exemptions related to children.