Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Form 8332 lets a custodial parent release the claim to a child so the noncustodial parent can claim the child, or revoke an earlier release. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8332?
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, is signed by the custodial parent, the one the child lived with for the greater part of the year, to let the noncustodial parent claim the child as a dependent. That release can unlock the child tax credit and the credit for other dependents for the noncustodial parent, though some benefits, like head of household status and the earned income credit, always stay with the custodial parent.
The release can cover a single year, a range of years, or all future years, and the same form is used to revoke a release previously given, generally effective starting the year after the revoking parent notifies the other parent. The noncustodial parent attaches the signed form to their return for each year they claim the child.
Who files 8332?
- Custodial parents agreeing to let the noncustodial parent claim a child for a year or longer
- Custodial parents revoking a release they signed in an earlier year
- Noncustodial parents, who attach the signed form to their tax return to claim the child
- Divorced or separated parents implementing a divorce decree or custody agreement about who claims the child
How to fill out 8332
- Enter the child’s name and the tax year, then complete Part I to release the claim for the current year.
- Use Part II instead if you are releasing the claim for specified future years, and list those years.
- Use Part III to revoke a prior release, listing the years the revocation covers.
- Sign and date as the custodial parent, and include your Social Security number.
- Download the PDF and give it to the noncustodial parent, who attaches it to their return each year they claim the child. Keep a copy for your records.
Quick fill 8332 on this page
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Frequently asked questions
Does a divorce decree replace Form 8332?
Generally no. The IRS wants the signed Form 8332 or a document containing the same information attached to the noncustodial parent’s return. A court order alone usually does not satisfy the requirement; check the current instructions for the limited exceptions.
What does the custodial parent give up by signing?
The dependency claim, which carries the child tax credit or credit for other dependents. The custodial parent can still use the child for head of household status, the child and dependent care credit, and the earned income credit if otherwise eligible.
Can I take back a release I already signed?
Yes, by completing the revocation section of Form 8332 and making reasonable efforts to notify the other parent. The revocation generally takes effect for tax years after the year you provide the notice.