Form 8332: Release or Revocation of Claim to Exemption for a Child

“If you are the custodial parent, you can use Form 8332 to do the following.
Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child.
Revoke a previous release of claim to exemption for your child.”

“Attach a separate form for each child.”

“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.”

“Note: This form applies to certain tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents. See the instructions and Pub. 501.”

“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 1 or more future years. Write the specific future year(s) or “all future years” in the space provided in Part II.”

“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.”

“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).”

“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 2025, the earliest tax year the revocation can be effective is 2026. 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.”

“Example. In 2022, you released a claim to exemption for your child on Form 8332 for the years 2023 through 2027. In 2025, 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 2025, the revocation will be effective for 2026 and 2027. You must attach a copy of the revocation to your 2026 and 2027 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.”

“Tip: If the custodial parent released his 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.”

“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.”

“A child is 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 (see the Exception, later). 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.
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.”

“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.
The noncustodial parent can claim the child as a dependent without regard to any condition (such as payment of support).
The other parent will not claim the child as a dependent.
The years for which the claim is released.”

“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.”