The IRS 8332 form is a document that allows a custodial parent to release their claim to a child's tax exemption, enabling the non-custodial parent to claim it instead. This form is essential for parents who share custody and want to navigate tax benefits effectively. If you need to fill out this form, click the button below to get started.
The IRS 8332 form plays a crucial role for divorced or separated parents when it comes to claiming tax benefits for their children. 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. This can lead to significant tax savings, especially if the non-custodial parent has a higher income. The form must be filled out accurately and signed by the custodial parent, and it can be used for one year or multiple years, depending on the agreement between the parents. Understanding the requirements and implications of the IRS 8332 form is essential for both parents to ensure compliance with tax regulations while maximizing their benefits. Filing this form correctly can help avoid potential disputes and ensure that both parties are clear on who is entitled to claim the exemption. Navigating the details of this form can be straightforward with the right information and guidance.
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.
After obtaining the IRS Form 8332, you will need to follow specific steps to ensure it is filled out correctly. This form is used to release a claim to exemption for a child, allowing the non-custodial parent to claim the child as a dependent on their tax return. Completing this form accurately is essential for proper tax filing.
What is IRS Form 8332?
IRS Form 8332 is a document that allows a custodial parent to release their claim to a child’s tax exemption for a specific tax year or for multiple years. This form is essential for divorced or separated parents who share custody of a child. By completing this form, the custodial parent can permit the non-custodial parent to claim the child as a dependent on their tax return, which may provide certain tax benefits.
Who needs to fill out Form 8332?
The custodial parent, who has primary custody of the child, needs to fill out Form 8332 if they wish to allow the non-custodial parent to claim the child as a dependent. This is particularly important in situations where parents have a legal agreement or court order that specifies who can claim the child. If both parents agree, the custodial parent must sign the form to provide the necessary authorization.
How does one submit Form 8332?
Form 8332 can be submitted in a couple of ways. The custodial parent must provide the completed form to the non-custodial parent, who will then attach it to their tax return when filing. It is important to keep a copy of the signed form for personal records. Additionally, the non-custodial parent should ensure that the form is included with their tax return to avoid any issues with the IRS.
Can Form 8332 be revoked?
Yes, Form 8332 can be revoked. The custodial parent has the right to withdraw their consent at any time. To do this, they must provide a written notice to the non-custodial parent. However, it is crucial to understand that revocation may affect the non-custodial parent’s ability to claim the child as a dependent in future tax years. It is advisable for both parents to communicate openly about any changes regarding the tax exemption to prevent misunderstandings.
Filling out the IRS 8332 form can be straightforward, but mistakes are common. One common error is failing to sign the form. Without a signature, the form is incomplete, and the IRS may not accept it. Always ensure that both parents or guardians sign the form if applicable. This step is crucial for the form to be valid.
Another mistake is not including the correct Social Security number. Each parent's Social Security number is necessary for proper identification. If the numbers are incorrect or missing, it can lead to delays in processing or even rejection of the form. Double-check the numbers before submitting.
Some people mistakenly assume that the IRS 8332 form is only needed for one year. This form allows for the release of a claim to exemption for multiple years, but it must be specified. If a parent intends to waive their right to claim a child for more than one year, this should be clearly indicated on the form. Failing to do so may create confusion in future tax filings.
Another frequent error involves misunderstanding the custody arrangements. The IRS has specific guidelines regarding who can claim a child as a dependent. Parents should be clear about their custody situation and ensure that the form reflects the correct arrangement. Misunderstanding this can lead to disputes and complications with the IRS.
Finally, some individuals neglect to keep a copy of the completed form. It’s important to retain a copy for personal records. If questions arise later or if the IRS requests additional information, having a copy will be beneficial. This simple step can save time and stress in the future.
The IRS Form 8332 is crucial for divorced or separated parents who wish to allocate the tax benefits of claiming a child as a dependent. However, several other forms and documents often accompany this form to ensure compliance with tax regulations and to facilitate the process of claiming dependents. Below is a list of commonly used forms and documents that may be relevant.
Understanding these forms and documents is essential for navigating the complexities of tax filings, especially in situations involving dependents. Properly completing and submitting these forms can lead to significant tax benefits and ensure compliance with IRS regulations.
The IRS Form 8332 is primarily used to release a claim to exemption for a child. However, several other documents serve similar purposes in different contexts. Below is a list of eight documents that share similarities with Form 8332, detailing how they are alike.
Understanding these documents can help clarify the various ways in which tax benefits can be claimed and the importance of proper documentation in each case.
When filling out the IRS Form 8332, it’s crucial to get it right. This form is used to release a claim to exemption for a child by a custodial parent. Below is a list of dos and don’ts to help you navigate the process effectively.
Taking the time to follow these guidelines can help avoid complications and ensure that the process goes smoothly. Be diligent and proactive in handling your tax responsibilities.
The IRS Form 8332 is often misunderstood, leading to confusion for many taxpayers. Below are some common misconceptions about this form, along with clarifications to help you navigate its purpose and use.
This form is used by custodial parents to release a claim to the child’s tax exemption. While it is frequently associated with divorced parents, it can also apply to unmarried parents or guardians who share custody.
Signing this form allows one parent to transfer the tax exemption to the other parent for a specific year. However, the custodial parent retains the right to claim the child in future years unless the form is signed again.
Form 8332 does not need to be submitted with your tax return. Instead, it should be kept with your tax records. The IRS may request it if there is a question about your claim.
This form can be used for multiple tax years. If circumstances change, such as custody arrangements, it can be completed again for subsequent years.
It is essential for parents to communicate and agree on who will claim the child. The IRS does not track this information unless it is reported on the tax returns.
While claiming a dependent can lead to tax benefits, it does not guarantee a refund. The actual refund amount depends on various factors, including income and other deductions.
The IRS 8332 form is an important document for parents who are navigating child custody and tax benefits. Here are some key takeaways to keep in mind when filling out and using this form: