Outline
Navigating the complexities of tax law can often seem daunting, especially when it involves the nuanced aspects of family dynamics. One cog in the vast machinery of the United States tax system is the IRS 8332 form, a document of paramount importance for divorced or separated parents. This form serves as a tool to facilitate the transfer of the tax exemption for a dependent child from one parent to the other. In essence, it is the legal pathway through which parents can negotiate who will claim the child as a dependent for tax purposes, a decision that can have material financial implications. The implications of this decision stretch beyond a simple tax break; it affects eligibility for various tax credits including the Child Tax Credit, the Child and Dependent Care Credit, and the Earned Income Tax Credit, among others. The form itself requires detailed information, including the year or years for which the claiming rights are released, and must be attached to the tax return of the parent claiming the exemption. Given the financial stakes and the irrevocable nature of the agreement for the specified tax year, understanding the intricacies of the IRS 8332 form is essential for anyone navigating this terrain.
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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.
Document Attributes
| Fact Name | Description |
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| Purpose of Form 8332 | This form is used by custodial parents to release their claim to a child's exemption to the non-custodial parent. |
| Benefit for Non-Custodial Parent | By receiving this form, the non-custodial parent can claim the child tax credit and other tax benefits related to the dependent. |
| IRS Requirement | The IRS requires this form to be attached to the non-custodial parent's tax return if they wish to claim the child as a dependent using the exemption provided by the custodial parent. |
| Revocation Conditions | A custodial parent can revoke the release of claim to a child's exemption for future tax years by providing written notice to the non-custodial parent and filing the appropriate documentation with the IRS. |
How to Fill Out IRS 8332
After completing the IRS 8332 form, it's used to enable the custodial parent to release their claim to a child or children's exemption to the non-custodial parent. The content you'll prepare will directly impact tax filings, specifically regarding who can claim the child as a dependent. Therefore, accuracy and attentiveness to the instructions provided by the Internal Revenue Service (IRS) are crucial. The following steps are aimed at guiding you through this process efficiently.
- Begin by obtaining the most current version of the IRS 8332 form from the IRS website.
- Read through the entire form before starting to fill it out, to understand the information required and how it should be entered.
- Enter the full name of the child or children for whom you're releasing your claim. If there's more than one child, use the additional lines provided.
- Provide your full name and the Social Security Number (SSN) of the child or children listed on the form.
- Specify the tax year or years for which you're releasing your claim. This can be for a single year, multiple years, or for all future years, based on your agreement with the other parent.
- If applicable, fill in the non-custodial parent's SSN and address. This step is not mandatory for all filers, so be sure to read the form's instructions carefully to determine if it's required for your situation.
- Sign and date the form. Your signature is the legal acknowledgment that you are the custodial parent and are releasing your claim voluntarily.
- Keep a copy of the form for your records and provide the original to the non-custodial parent. The non-custodial parent will need to attach this form to their tax return to claim the exemption.
This carefully filled out document ensures that both parents' tax obligations and benefits are correctly aligned with their current agreement regarding their child or children. It's important for both parties to review the form and, if necessary, consult with a tax professional to ensure that they understand the implications of this agreement. Please note, once this form is completed and signed, any changes to the agreement must also be documented through the same form or as specified by the IRS.
More About IRS 8332
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What is Form 8332 and who should use it?
Form 8332 is used by custodial parents to release their claim to a child's exemption and allow the non-custodial parent to claim it instead. This form is necessary when the non-custodial parent wants to claim the child tax credit or the additional child tax credit. Generally, the parent who has custody for the greater part of the year (usually understood as more than half of the year) has the right to claim the child as a dependent. However, through Form 8332, the custodial parent can transfer this tax benefit to the non-custodial parent for a single tax year, multiple years, or indefinitely, depending on the agreement between the parents.
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How does a parent file Form 8332 with the IRS?
The process involves the custodial parent completing Form 8332 and providing it to the non-custodial parent to attach to their tax return. It is important to accurately fill out the form, including the name of the child, the tax year(s) for which the claim is released, and both parents' Social Security numbers. Once completed and signed, the custodial parent should give the form to the non-custodial parent, who will then attach it to their tax return when filing. Electronic filing options may require a scanned or digital version of the form.
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Can the decision to release the exemption be revoked?
Yes, the custodial parent can revoke the decision to release the exemption to the non-custodial parent for future tax years. To do this, the custodial parent must provide written notice of the revocation to the non-custodial parent. This notice can be in any form, but it must specify the year it takes effect and cannot apply to any year for which the IRS deadline for filing that year's tax return (including extensions) has passed. Once the revocation notice is completed, it does not need to be submitted to the IRS with that year's tax return but should be kept for records.
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What are common mistakes to avoid when using Form 8332?
- Not providing the form to the non-custodial parent: The form must be attached to the non-custodial parent's tax return. Failing to transfer the form could result in processing delays or the denial of the exemption claim.
- Incorrect information: Be sure all information, including Social Security numbers and tax years, is accurate. Errors can cause delays and could potentially result in an audit.
- Not specifying the years: Clearly indicate for which year(s) the exemption is released. Ambiguity can lead to confusion and rejected claims.
- Forgetting to sign the form: An unsigned form is not valid. Both parents must ensure that the form is signed before it is attached to the non-custodial parent's tax return.
Common mistakes
Filling out the IRS 8332 form, which is used for releasing the claim to a child’s exemption, can often be complicated. People might encounter numerous pitfalls during this process. By paying closer attention to common mistakes, one can improve the accuracy of their submission to the Internal Revenue Service (IRS). Here's a look at eight typical errors:
Not including the full legal name of the child – It is essential that the child’s full legal name matches the name on their Social Security card to avoid processing delays or rejections.
Failing to specify the tax year(s) correctly – The form requires specific tax year(s) for which the exemption is being released. Sometimes people overlook listing all relevant years or incorrectly format the year.
Omitting the custodial parent’s Social Security Number (SSN) – The custodial parent’s SSN is crucial for the IRS to correctly process the exemption claim.
Not getting the noncustodial parent’s signature – The form must be signed by the custodial parent releasing the claim. However, a common mistake is not also obtaining the signature of the noncustodial parent when necessary, based on the form’s instructions.
Forgetting to file the form with the noncustodial parent’s tax return – The noncustodial parent needs to attach the completed form to their tax return for it to be valid.
Not keeping a copy for records – Both parents should keep a copy of the completed form for their records, in case any disputes or questions arise in the future.
Incorrectly assuming the form covers the Child Tax Credit – The IRS 8332 form is specifically for the exemption claim, not for transferring the Child Tax Credit, which is a common misunderstanding.
Not updating the agreement as circumstances change – Life situations and agreements can evolve, necessitating updates to the arrangement laid out in the IRS 8332 form. Failing to revise the form can lead to issues or disagreements in subsequent tax years.
By avoiding these common mistakes, one can ensure a smoother process when dealing with the IRS 8332 form. Accuracy, attention to detail, and compliance with the IRS’s requirements are key to successfully releasing or transferring a claim to a child’s exemption.
Documents used along the form
Filing taxes can be a complex process, especially for individuals navigating custody agreements and child support issues. The IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, plays a crucial role in these situations. It allows the custodial parent to release their right to claim a child as a dependent, enabling the non-custodial parent to claim the exemption instead. Alongside the IRS Form 8332, there are several other documents and forms that are often used to ensure that tax filings are accurate and beneficial for all parties involved.
- Form 1040: The U.S. Individual Income Tax Return is the primary form used by individuals to file their annual income tax returns with the IRS. This form is essential for reporting income, calculating taxes owed, and claiming any applicable deductions and credits, including those related to dependents.
- Schedule EIC (Form 1040): The Earned Income Credit (EIC) is a tax credit for low-to-moderate-income working individuals and families, especially those with children. Schedule EIC must be filed with Form 1040 if the taxpayer wishes to claim the Earned Income Credit, which can be impacted by the custody arrangements noted on Form 8332.
- Form 8857, Request for Innocent Spouse Relief: In situations where past joint tax filings have resulted in debt or penalties due to actions by the ex-spouse, Form 8857 can be filed to request relief from being held responsible for these debts. This form is pivotal for individuals who are separated or divorced and find themselves unfairly burdened by tax liabilities.
- State-specific child support modification forms: While not directly related to federal tax filings, these forms are critical for individuals seeking to modify child support orders. Changes in child support can have significant tax implications, especially regarding who is considered the custodial parent and eligible to claim dependent-related tax benefits.
The complexity of tax law underscores the importance of being well-prepared and informed about the various forms and documents required for specific situations. Whether dealing with the IRS Form 8332 to shift dependency exemptions or navigating the effects of child support and custody on tax obligations, having the right documents in order can provide both legal clarity and peace of mind. As each taxpayer’s situation is unique, it is beneficial to consult with a professional to ensure that all filings are accurate and optimize financial wellbeing.
Similar forms
IRS Form 1040: Similar to the IRS 8332 form, the IRS Form 1040 is a fundamental document for filing individual income tax returns in the United States. Both forms are essential for individuals to comply with tax laws, and they may need to be filed together, especially if claiming dependent exemptions is involved.
W-4 Form: The W-4 form, used by employees to determine the amount of taxes to withhold from their paycheck, shares similarities with the IRS 8332 form in terms of its purpose to adjust financial liabilities related to taxes. Both forms are crucial for tax planning and financial decision-making.
Child Support Modification Form: This form, utilized to modify child support orders, has a similar context to the IRS 8332 in that it deals with financial responsibilities towards children. While the Child Support Modification Form pertains to adjusting support payments, the IRS 8332 involves the transfer of tax exemption rights between custodial and non-custodial parents.
Form 8857, Request for Innocent Spouse Relief: Like the IRS 8332, Form 8857 is used in specific familial financial situations, particularly to request relief from joint tax liabilities. Although serving different purposes, both forms address the impacts of family dynamics on tax responsibilities.
State Tax Forms: Various state tax forms, which differ by state but often include documentation similar to the 8332 for state tax purposes, resemble the IRS 8332. They’re used to navigate state-specific tax laws regarding exemptions, credits, and deductions, illustrating the diversity and complexity of filing requirements across different jurisdictions.
Schedule EIC (Form 1040): The Schedule EIC is a form attached to the 1040 to claim the Earned Income Credit. It’s similar to the IRS 8332 in that it involves declaring eligibility for tax benefits based on household composition and dependents, albeit for a different purpose and with different eligibility criteria.
Dos and Don'ts
When filling out the IRS 8332 form, which is used to release a claim to exemption for a child to the non-custodial parent, it is crucial to follow certain guidelines to ensure the process is completed accurately and efficiently. Here are seven things you should do and seven things you should avoid.
Things You Should Do:
- Read the instructions provided by the IRS carefully before starting to fill out the form.
- Ensure all personal information is correct and matches the information on your tax return, including your Social Security Number and that of your child.
- Specify the tax year or years for which you are releasing your claim clearly in the form.
- Sign and date the form; your signature is essential to validate the form.
- If you are releasing claims for future years, make sure to fill out Part II of the form.
- Keep a copy of the completed form for your records.
- Provide the non-custodial parent with a copy of the form so they can attach it to their tax return.
Things You Shouldn't Do:
- Don't leave any required fields blank. Incomplete forms may be rejected.
- Avoid using white-out or making other alterations on the form; if you make a mistake, start over on a new form.
- Don't sign the form if you are not the custodial parent (the parent with whom the child lived for the greater part of the year).
- Don't forget to specify the exact years you are releasing your claim for. Ambiguities can lead to processing delays or errors.
- Do not submit the form to the IRS; it should be given to the non-custodial parent to file with their tax return.
- Avoid waiting until the last minute to complete and sign the form to prevent any undue stress or rushing which can lead to errors.
- Do not overlook the need to review and potentially update the agreement in subsequent years if your situation changes.
Misconceptions
Filing taxes can often be complicated, especially when it involves family dynamics such as custody arrangements. The IRS Form 8332 is at the center of many misunderstandings. It's essential to clear these misconceptions to ensure the correct application and use of the form.
- Only the custodial parent needs to sign the form.
This is a common misconception. While it's true that the custodial parent, defined as the parent with whom the child lived for the greater number of nights during the year, must sign the form to release the claim to the non-custodial parent, both parents should understand the implications. The act of signing and the agreement it signifies can affect tax obligations and benefits for both parties.
- The form gives the non-custodial parent legal custody.
This misunderstanding could lead to significant confusion. The IRS Form 8332 pertains only to tax filing and does not affect legal custody or visitation rights. Its sole purpose is to determine which parent can claim the child as a dependent for tax purposes.
- Once signed, it's permanent.
A common fear is that once the custodial parent signs Form 8332, they can never claim the child as a dependent again. This isn't accurate. The form can specify the year or years for which it's valid, allowing parents to renegotiate terms in the future or for the custodial parent to revoke the agreement after the specified period.
- It's unnecessary if parents agree verbally.
Even if parents verbally agree on who claims the child as a dependent, the IRS requires Form 8332 for tax compliance. A verbal agreement won't stand up to IRS scrutiny if there's a dispute, making the official form an essential part of filing taxes correctly.
- It guarantees the non-custodial parent will benefit from the child tax credit.
Filing Form 8332 allows the non-custodial parent to claim the child as a dependent, but it doesn't automatically qualify them for the child tax credit. The parent must meet all other IRS requirements to benefit from this credit.
- It's only for divorced or separated parents.
While Form 8332 is commonly used by divorced or separated parents, it's also applicable in situations where the parents were never married. Any custodial parent can sign the form to release the dependency exemption to a non-custodial parent, regardless of the parents' marital history.
Understanding the real implications of IRS Form 8332 can greatly simplify the process of filing taxes accurately and can prevent potential legal complications down the road. Always ensure that you are fully informed or seek professional advice when navigating these matters.
Key takeaways
Filing taxes can be a complex endeavor, especially when dealing with exemptions for dependents. In the realm of shared custody, IRS Form 8332 becomes a vital tool. This form facilitates the process whereby one parent can transfer the tax exemption for a child to the other parent. Understanding the nuances of this form can substantially impact your tax situation. Here are eight key takeaways to guide you through filling out and using IRS Form 8332 effectively:
- Release/Revocation of Claim: The primary function of Form 8332 is to allow the custodial parent to release their right to claim a child as a dependent to the noncustodial parent. This form can also be used to revoke a previous release of claim to exemption.
- Custodial vs. Noncustodial Parents: For the purposes of IRS Form 8332, the custodial parent is defined as the parent with whom the child lived for the greater number of nights during the year. The noncustodial parent is the other parent.
- Required for Tax Benefits: The noncustodial parent must attach Form 8332, or a similar statement that conforms to the specifics of the form, to their tax return to claim the child as a dependent for tax benefits, including the child tax credit.
- Year Specific: The form allows for the release of the exemption for a single year, multiple specific years, or all future years. This provides flexibility in aligning with custody agreements or changing circumstances.
- Revocation Process: To revoke a release of claim to exemption, the custodial parent must provide a written declaration to the noncustodial parent and file it with their own tax return for the first year the revocation applies.
- Taxpayer Identification Number (TIN): It’s essential for the custodial parent to include their Taxpayer Identification Number (TIN), usually their Social Security number, on Form 8332, ensuring the IRS can process the form accurately.
- Impact on State Taxes: While Form 8332 pertains to federal tax benefits, it’s important to also consider its impact on state taxes. Some states have their own rules for claiming dependents that might not align with the federal process.
- No Retroactive Claims: If a noncustodial parent fails to attach the required Form 8332, or a similar statement, to their tax return, they cannot later claim a child as a dependent for that tax year. It's crucial to have the form properly completed and attached for the year in which the exemption is claimed.
Navigating the intricacies of tax forms and regulations can be daunting. However, understanding the purpose and proper use of IRS Form 8332 can alleviate some of that burden and potentially benefit both parents in the realm of tax exemptions. As always, when dealing with tax matters, consider consulting a tax professional to ensure compliance and to maximize potential tax benefits.
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