Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

About Form 8332

Form 8332 is used by a custodial parent to release the claim to certain tax benefits for a child to the noncustodial parent. When parents are divorced or separated, tax rules generally give these benefits to the parent the child lived with most of the year, but this form lets that parent transfer the claim.

The noncustodial parent attaches the signed form to their tax return to claim the child. The custodial parent can release the claim for a single year or for multiple future years, depending on how the form is completed.

The form also includes a section to revoke a release that was made earlier. Revoking generally takes effect for a future year, so the timing rules in the instructions matter. Keep copies for both parents' records.

Who needs to complete it

• Custodial parents who agree to let the other parent claim their child.
• Noncustodial parents who need documentation to claim a child on their return.
• Divorced or separated parents following a custody or support agreement.
• A parent who previously released a claim and now wants to revoke it.

How to fill out Form 8332

1. 1Enter the name of the child or children covered by the release.
2. 2Provide the noncustodial parent's name and Social Security number.
3. 3Choose whether the release applies to one year or to multiple years and enter the years.
4. 4Have the custodial parent sign and date the release section.
5. 5Complete the revocation section instead if you are canceling a prior release.
6. 6Follow the line-by-line instructions on the official form for timing and attachment rules.
7. 7Give the signed form to the noncustodial parent to attach to their tax return.
8. 8Keep a copy of the completed form for your own records.