The IRS Form 8332 is a document used by custodial parents to release their claim to a child's tax exemption, allowing the non-custodial parent to claim the child on their tax return. This form can significantly impact tax liabilities and benefits for both parents. To learn more about filling out this form, click the button below.
The IRS 8332 form plays a crucial role in the realm of tax deductions related to dependent children. This form is primarily used to allow a non-custodial parent to claim a child as a dependent on their tax return. By completing and signing this form, the custodial parent relinquishes their right to claim the child for a specific tax year, thereby enabling the non-custodial parent to benefit from potential tax advantages. The form requires both parents' information and must be filed with the non-custodial parent's tax return. It is important to note that the IRS has specific guidelines regarding the use of this form, including the necessity for the custodial parent to provide consent and the stipulation that the form must be completed for each tax year in which the non-custodial parent wishes to claim the child. Understanding the implications and requirements of the IRS 8332 form is essential for parents navigating the complexities of tax filings and child support arrangements.
Form 8332
Release/Revocation of Release of Claim
OMB No. 1545-0074
to Exemption for Child by Custodial Parent
(Rev. October 2018)
Attachment
115
Department of the Treasury
▶ Attach a separate form for each child.
Sequence No.
▶ Go to www.irs.gov/Form8332 for the latest information.
Internal Revenue Service
Name of noncustodial parent
Noncustodial parent’s
social security number (SSN) ▶
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
.
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 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.)
for the tax year(s)
(Specify. See instructions.)
Part III Revocation of Release of Claim to Exemption for Future Year(s)
I revoke the release of claim to an exemption for
Signature of custodial parent revoking the release of claim to exemption
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 Post-1984 and pre-2009 decree or agreement on page 2.
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. 10-2018)
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 Post-1984 and pre-2009 decree or agreement below.
b. A pre-1985 decree of divorce or separate maintenance or written separation agreement states that the noncustodial parent can claim the child as a dependent. But the noncustodial parent must provide at least $600 for the child’s support during the year. This rule does not apply if the decree or agreement was changed after 1984 to say that the noncustodial parent cannot claim the child as a dependent.
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.
Post-1984 and pre-2009 decree or agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can attach certain pages from the decree or agreement
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.
Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can’t attach certain pages from the decree or agreement instead of Form 8332.
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.
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 e-file Return. See Form 8453 and its instructions for more details.
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.
Filling out the IRS 8332 form is a straightforward process that allows you to release a claim to exemption for a child. Once you complete the form, it will be necessary to provide it to the other parent or guardian, who will then attach it to their tax return. This ensures that the appropriate tax benefits are claimed correctly.
The IRS 8332 form is a document used by custodial parents to release their claim to a child’s tax exemption. This allows the non-custodial parent to claim the child as a dependent on their tax return. It’s essential for ensuring that both parents understand their tax responsibilities regarding dependent children.
The custodial parent, who has physical custody of the child for the greater part of the year, needs to fill out this form if they choose to allow the non-custodial parent to claim the child as a dependent. Both parents should agree on this arrangement to avoid any tax issues.
Filling out the IRS 8332 form involves the following steps:
Make sure to keep a copy for your records and provide the original to the non-custodial parent.
The IRS 8332 form should be submitted when the non-custodial parent is preparing their tax return. It’s advisable to provide the form as early as possible to ensure that the non-custodial parent can claim the exemption without delays.
Yes, the custodial parent can revoke the release of the exemption by completing a new IRS 8332 form. This new form should indicate that the previous release is revoked. It’s important to communicate this change to the non-custodial parent to avoid confusion during tax filing.
If the non-custodial parent does not have the IRS 8332 form, they may not be able to claim the child as a dependent. It’s crucial for the custodial parent to provide this form if they have agreed to let the non-custodial parent claim the exemption.
No, the IRS 8332 form is not necessary for all divorced parents. It is only needed when the custodial parent decides to allow the non-custodial parent to claim the child as a dependent. If both parents claim the child without an agreement, it could lead to complications with the IRS.
The IRS 8332 form can be found on the official IRS website. It is available for download in PDF format. Ensure that you are using the most current version of the form to avoid any issues during tax filing.
Not understanding the purpose of the form: Many individuals fill out the IRS 8332 form without fully grasping its function. This form is used to release a claim to exemption for a child. Understanding its purpose is crucial for proper completion.
Incorrectly identifying the custodial parent: The form requires the custodial parent to sign it. Mistakes often occur when the non-custodial parent attempts to fill it out without proper consent or understanding of their role.
Failing to provide accurate information: Inaccurate names, Social Security numbers, or other details can lead to significant issues. Ensuring that all information is correct is essential for the IRS to process the form smoothly.
Not including all required signatures: The form must be signed by the custodial parent. Omitting this signature can render the form invalid, causing delays in tax processing.
Neglecting to keep a copy: After submitting the form, it’s important to retain a copy for personal records. This can be helpful in case of future disputes or inquiries from the IRS.
Misunderstanding the release period: The form can specify whether the release of the exemption is for one year or multiple years. Confusion about this can lead to unintended tax consequences.
Not checking for updates: Tax laws and IRS forms can change. Individuals often overlook the importance of checking for the latest version of the IRS 8332 form and any updates to related tax regulations.
The IRS Form 8332 is crucial for divorced or separated parents who share custody of a child. It allows one parent to release their claim to the child’s tax exemption to the other parent. However, there are several other forms and documents that often accompany this form to ensure a smooth tax filing process. Below is a list of these important documents, each serving a specific purpose.
Each of these forms plays a vital role in the overall tax process. By understanding their purposes, taxpayers can ensure they are fully prepared when filing their taxes. This preparation can lead to a smoother experience and potentially maximize tax benefits.
The IRS Form 8332 is similar to Form 1040, which is the standard individual income tax return. Both documents are used by taxpayers to report income and claim deductions or credits. While Form 1040 serves as the primary tax return, Form 8332 specifically addresses the issue of claiming a child as a dependent, allowing custodial parents to release their claim to the non-custodial parent. This relationship between the two forms highlights the importance of accurately reporting dependents on tax returns.
Another document that shares similarities with Form 8332 is Form 8812, which is used to claim the Additional Child Tax Credit. Like Form 8332, Form 8812 involves children and dependents, allowing taxpayers to receive additional tax benefits based on their dependents. While Form 8332 focuses on the release of a dependent claim, Form 8812 calculates the credit available for those dependents, making both forms essential for maximizing tax benefits related to children.
Form 8862 is also comparable to Form 8332. This form is used to claim the Earned Income Credit (EIC) after a previous denial. Similar to Form 8332, it requires the taxpayer to provide information about dependents. Both forms are critical in ensuring that taxpayers receive the appropriate credits and benefits associated with their dependents, especially in situations where eligibility may have been previously questioned.
Form 8443, which is used for the Child and Dependent Care Expenses Credit, can be likened to Form 8332 as well. Both documents deal with the financial aspects of raising children. Form 8443 allows taxpayers to claim a credit for expenses incurred while caring for a child, while Form 8332 facilitates the transfer of dependent claims between parents. Both forms ultimately aim to provide financial relief for families with children.
Form 8863, used for the American Opportunity Credit and Lifetime Learning Credit, is another document that aligns with Form 8332. Both forms assist taxpayers in claiming credits related to dependents. While Form 8332 pertains to the dependency claim for tax purposes, Form 8863 focuses on educational expenses for dependents. This connection emphasizes the importance of dependents in various tax credits and deductions.
Form 8962, which is used to claim the Premium Tax Credit, is also similar to Form 8332. Both forms require information about dependents to determine eligibility for specific tax benefits. Form 8962 helps taxpayers reconcile their premium tax credits with their actual income, while Form 8332 allows for the transfer of dependency claims between parents. Both documents play a role in ensuring that taxpayers receive the appropriate financial assistance related to their dependents.
Form 1098-E, which reports student loan interest paid, can be seen as related to Form 8332 in the context of education-related expenses for dependents. While Form 8332 deals with the dependency claim itself, Form 1098-E provides essential information for taxpayers who are paying for their dependents' education. Both forms reflect the financial responsibilities and benefits associated with supporting dependents.
Lastly, Form 2441, which is used to claim the Child and Dependent Care Expenses Credit, also bears similarities to Form 8332. Both forms require information about dependents and are used to calculate tax benefits related to child care expenses. While Form 8332 focuses on the release of a dependent claim, Form 2441 allows taxpayers to benefit from the expenses incurred for caring for those dependents, highlighting the interconnected nature of tax benefits for families.
When filling out the IRS Form 8332, it is important to be careful and thorough. This form is used to release a claim to exemption for a child. Here are some guidelines to help you navigate the process effectively.
Following these guidelines can help ensure that your submission is processed smoothly and that you meet the necessary requirements for claiming a child as a dependent.
The IRS Form 8332 is often misunderstood. Here are nine common misconceptions about this form, along with clarifications.
This form can be used by any custodial parent who wishes to release their claim to the child’s tax exemption, not just those who are divorced.
It is not required for custodial parents to file this form. It is only necessary if they want to allow the non-custodial parent to claim the child as a dependent.
While this form allows the non-custodial parent to claim the exemption, it does not guarantee acceptance by the IRS. Proper filing and eligibility must still be met.
Multiple Forms 8332 can be filed, but only one parent can claim the child as a dependent in a given tax year.
This form does not need to be submitted with the tax return. Instead, it should be kept with the taxpayer's records.
Filing this form only allows the non-custodial parent to claim the exemption for that tax year. The custodial parent retains other rights.
This form specifically pertains to the child tax exemption and does not apply to other benefits, such as the Child Tax Credit.
The form can be used for children who are under 19, or under 24 if they are full-time students, as long as they meet other IRS criteria.
While the form can be revoked, this must be done in writing and may require additional documentation to be effective.
Filling out the IRS 8332 form correctly is essential for parents who wish to transfer the dependency exemption for a child. Here are some key takeaways to keep in mind:
Understanding these points can help streamline the process and ensure compliance with IRS regulations.