Fillable Form 8332

What is Form 8332?

Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, is an Internal Revenue Service (IRS) form used by custodial and noncustodial parents to either file for the release of a claim to exemption for their child, or to revoke a previous release of claim to exemption for their child.

A custodial parent is a mother or father who, by order of the court, has either sole or primary physical custody of the child, and is the parent that the child spends the most time with. The custodial parent typically provides the child's primary home and cares for their daily physical and emotional needs. When a court gives sole physical or primary custody to a mother or father, the law considers that parent to be the child's custodial parent. The system also considers a mother or father to be the custodial parent if the child's other parent is absent. The Internal Revenue Service (IRS) lets the custodial parent claim the child on annual tax returns. Unless a court order states otherwise, the non-custodial parent cannot.

If the child is with each parent for an equal amount of time, 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.

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, as part of a special rule, a child may be treated as a qualifying child or a qualifying relative of the noncustodial parent if all of the following apply:

• The child received over half of his or her support for the year from one or both of the parents. This does not apply, however, if the support of the child is determined under a multiple support agreement.
• 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.
• Either of the following applies:
  • 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.
  • 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 their tax return are also met, the noncustodial parent can claim an exemption for the child.

Who needs to use Form 8332?

The 8332 tax form is filed by the custodial parent in order to manage the release and revocation of release of claims to exemption for their child. Noncustodial parents must also file IRS Form 8332 for each year that they are claiming the exemption for their child, provided that the other dependency tests in the instructions for their tax return are met.

How to fill out Form 8332?

Form 8332 IRS is a very short and simple form to fill out. Make sure to download it in PDF format to ensure that its format and all information entered remain intact regardless of how it is opened or submitted. It may also be beneficial to have the relevant documents prepared to make sure that all information entered is updated and correct.

If more information on the form is needed, you may consult the instructions for Form 8332 on the latter half of page 1 and on page 2 of this form.

Name of Noncustodial Parent

Enter the full legal name of the noncustodial parent.

Noncustodial Parent’s Social Security Number

Enter the noncustodial parent’s social security number (SSN).

Part I - Release of Claim to Exemption for Current Year

Name of Child

Enter the child’s full legal name.

Year of Released Claim

Enter the year that the claim to exemption will not be claimed in.

Signature of Custodial Parent

Have the custodial parent sign the form in the space provided.

Custodial Parent’s SSN

Enter the custodial parent’s SSN.

Date

Enter the date that this form was signed.

Part II - Release of Claim to Exemption for Future Years

Name of Child

Enter the child’s full legal name.

Years of Released Claims

Enter the years that the claims to exemption will not be claimed in.

Signature of Custodial Parent

Have the custodial parent sign the form in the space provided.

Custodial Parent’s SSN

Enter the custodial parent’s SSN.

Date

Enter the date that this form was signed.

Part III - Revocation of Release of Claim to Exemption for Future Year(s)

Name of Child

Enter the child’s full legal name.

Years of Released Claims

Enter the years that the release of claims to exemption will be revoked.

Signature of Custodial Parent

Have the custodial parent sign the form in the space provided.

Custodial Parent’s SSN

Enter the custodial parent’s SSN.

Date

Enter the date that this form was signed.

Tips when filling out Form 8332

While Form 8332 is simple to fill out, it is very important to make sure that all information entered is accurate and complete, so it may be beneficial to double-check the form after it has been accomplished.

Make sure all information entered is correct, and that the form is submitted to the appropriate place on time. Keep the form in a safe area and ensure that it is submitted correctly and on time through trustworthy means to help avert issues such as misrepresentation and identity theft.

Practice good contract management. Make sure to keep a copy of the form in a safe and organized area, or even copy it again in order to be doubly sure that you have a backup in case