The IRS Form 8332 is a document that allows a custodial parent to release their claim to a child's tax exemption to the non-custodial parent. This form is essential for ensuring that the non-custodial parent can benefit from the tax exemption while adhering to IRS guidelines. Understanding how to properly complete and submit this form can lead to significant tax savings for families navigating shared custody arrangements.
The IRS 8332 form plays a crucial role in the realm of tax filing, particularly for divorced or separated parents. This form is designed to facilitate the transfer of a child's dependency exemption from one parent to another, which can significantly impact tax benefits. When one parent has primary custody, they typically claim the child as a dependent. However, the non-custodial parent may be entitled to claim this exemption if the custodial parent agrees. By completing and signing the IRS 8332 form, the custodial parent officially releases their claim to the dependency exemption for that tax year. It's important to note that this form must be attached to the non-custodial parent's tax return to validate the claim. Additionally, the IRS 8332 can be used to specify multiple tax years, allowing for flexibility in future filings. Understanding the nuances of this form can help parents navigate their tax responsibilities more effectively and ensure compliance with IRS regulations.
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.
Filling out the IRS 8332 form is a straightforward process that can help clarify who gets to claim a child as a dependent. Once you've completed the form, you'll be ready to submit it along with your tax return or provide it to the parent who will be claiming the child. Let’s walk through the steps to fill it out correctly.
With these steps, you’ll have the IRS 8332 form filled out and ready to go. Just remember to keep a copy for yourself and make sure to submit it along with your tax return or give it to the other parent as needed. Good luck with your filing!
What is IRS Form 8332?
IRS Form 8332 is a document that allows a custodial parent to release their claim to the child’s tax exemption. This form is typically used in situations involving divorce or separation, where one parent has the right to claim the child as a dependent for tax purposes.
Who needs to file Form 8332?
The custodial parent, who has physical custody of the child, generally needs to file Form 8332 if they wish to allow the non-custodial parent to claim the child as a dependent on their tax return.
How do I fill out Form 8332?
Filling out Form 8332 is straightforward. You will need to provide:
Be sure to follow the instructions on the form carefully to avoid errors.
When should Form 8332 be submitted?
Form 8332 should be submitted with the non-custodial parent's tax return. It is not necessary to submit it with the custodial parent's return, but they should keep a copy for their records.
Can I revoke Form 8332?
Yes, the custodial parent can revoke the release of the exemption by providing a written notice to the non-custodial parent. This notice should specify the year or years for which the exemption is being revoked.
Is Form 8332 required every year?
Form 8332 does not need to be filed every year. If the custodial parent has released the exemption for multiple years, the non-custodial parent can use the same form for those years. However, if the custodial parent revokes the exemption, a new Form 8332 must be completed for the non-custodial parent to claim the child again.
What if the non-custodial parent does not have Form 8332?
If the non-custodial parent does not have Form 8332, they cannot claim the child as a dependent. It is essential for the non-custodial parent to obtain a signed copy from the custodial parent to ensure they can take the exemption on their tax return.
Can both parents claim the child as a dependent?
No, both parents cannot claim the child as a dependent in the same tax year. Only one parent can claim the child, and this is typically determined by the custodial parent’s decision to release the exemption through Form 8332.
Where can I find Form 8332?
Form 8332 can be found on the IRS website. It is available for download and printing. Ensure you are using the most recent version of the form to avoid any issues.
What happens if I file my taxes without Form 8332?
If the non-custodial parent files their taxes without Form 8332, the IRS may disallow the dependent exemption. This could result in a higher tax liability and potential penalties. It is crucial to have the form completed and signed before filing.
When filling out the IRS 8332 form, many people make common mistakes that can lead to confusion or delays. One frequent error is not signing the form. The IRS requires a signature from the custodial parent for the form to be valid. Without it, the form is incomplete and cannot be processed.
Another mistake is failing to provide the correct Social Security Number (SSN) for both the custodial and non-custodial parent. This information is crucial for the IRS to match the form with the appropriate tax returns. Inaccurate or missing SSNs can result in issues when claiming tax benefits.
Some individuals overlook the importance of specifying the tax years for which the non-custodial parent is entitled to claim the child as a dependent. The form should clearly indicate these years. If this information is missing or unclear, it may lead to disputes or complications during tax season.
Additionally, many people forget to check the box that indicates whether the non-custodial parent is allowed to claim the child as a dependent. This step is essential to ensure that the IRS understands the arrangement between the parents. Neglecting to do this can create confusion and may lead to the denial of the tax deduction.
Another common error is not keeping a copy of the completed form. After submitting the IRS 8332, it’s important to retain a copy for personal records. This can be helpful if questions arise later regarding the child’s dependency status.
Lastly, some individuals fail to submit the form on time. The IRS has specific deadlines for submitting the 8332, especially if it is needed for a tax return. Missing these deadlines can result in losing out on valuable tax benefits.
The IRS Form 8332 is essential for divorced or separated parents who wish to transfer their right to claim a child as a dependent for tax purposes. However, there are several other forms and documents that often accompany this form to ensure clarity and compliance with tax regulations. Below is a list of these important documents.
Understanding these forms and documents can help ensure that both parents comply with tax laws while maximizing their benefits. It’s essential to keep everything organized and accessible, as proper documentation can make the tax filing process smoother and more efficient.
The IRS Form 8332 is a release of claim to exemption for child by custodial parent. This form allows the non-custodial parent to claim a child as a dependent on their tax return. Similar to this, the Child Tax Credit form allows parents to claim credits for qualifying children. This credit can significantly reduce the tax burden, providing financial relief to families. Both forms require information about the child and the parents, ensuring that tax benefits are appropriately allocated.
Another document that shares similarities with Form 8332 is the IRS Form 8862, which is used to claim the Earned Income Tax Credit (EITC) after disallowance. Like Form 8332, Form 8862 helps taxpayers claim benefits they may have previously lost. It requires taxpayers to provide information about their eligibility and can be crucial for low-income families looking to maximize their refunds.
Form 1040 is the standard individual income tax return form. It is similar to Form 8332 in that both are used to report tax information and claim benefits. While Form 1040 captures a broader scope of income and deductions, it also includes sections for claiming dependents. This interconnection highlights the importance of accurately reporting dependents to receive potential tax credits.
The Dependency Exemption Worksheet is another document that aligns with Form 8332. This worksheet helps taxpayers determine who qualifies as a dependent. It requires similar information about the child and their relationship to the taxpayer. Both documents focus on ensuring that the correct parent claims the child, which can affect tax obligations and benefits.
Form 8862 is also relevant in this context. This form is used by individuals who want to claim the EITC after their claim has been denied in previous years. Like Form 8332, it requires specific information to validate eligibility. Both forms aim to ensure that taxpayers receive the credits they are entitled to while preventing fraudulent claims.
The IRS Form 1040X is an amended tax return form. This document is similar to Form 8332 because it allows taxpayers to correct errors or change their claims. If a parent realizes they have not properly claimed a dependent, they can use Form 1040X to amend their return. This process ensures that tax filings are accurate and up-to-date, reflecting the correct dependency status.
The Child and Dependent Care Expenses form is another related document. This form allows taxpayers to claim expenses incurred for the care of a child or dependent while they work or look for work. Similar to Form 8332, it requires information about the child and the taxpayer's relationship to them. Both forms aim to provide financial relief to families with dependents.
Form 1098-T, Tuition Statement, is also relevant. This form reports tuition payments made for higher education. It is similar to Form 8332 in that both documents can impact tax benefits related to dependents. Parents may claim educational credits for children, and accurate reporting is essential to maximize these benefits.
Lastly, the IRS Form 8332 is akin to the Qualified Child Tax Credit form. This form helps taxpayers claim the Child Tax Credit for qualifying children. Both forms require detailed information about the child and the parents' relationship. They ensure that tax benefits are appropriately claimed, providing financial support to families.
When filling out the IRS 8332 form, it’s essential to get it right. This form allows a custodial parent to release a claim to a child’s tax exemption to a non-custodial parent. Here are some important dos and don’ts to consider.
Filling out the IRS 8332 form correctly can help ensure that both parents benefit from the tax exemption for their child. Taking the time to follow these guidelines will make the process smoother for everyone involved.
The IRS Form 8332 is a crucial document for parents who share custody of their children. However, several misconceptions surround this form. Below are six common misunderstandings:
Understanding these misconceptions can help parents navigate the complexities of tax claims related to their children more effectively. Always consider consulting a tax professional for personalized advice.
The IRS Form 8332 is a crucial document for parents who are sharing custody of a child and wish to determine who can claim the child as a dependent. Here are some key takeaways regarding this form:
Free IRS 8332 Template in PDF