Form 8332

(Rev. October 2018)

Release/Revocation of Release of Claim
to Exemption for Child by Custodial Parent
OMB No. 1545-0074

Attachment
Department of the Treasury
▶ Attach
a separate form for each child. Sequence No. 115
Internal Revenue Service ▶ Go to www.irs.gov/Form8332 for the latest information.

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.)

I agree not to claim an exemption for

Name of child
for the tax year(s) .
(Specify. See instructions.)

Signature of custodial parent releasing claim to exemption Custodial parent’s SSN Date
Part III Revocation of Release of Claim to Exemption for Future Year(s)

I revoke the release of claim to an exemption for

Name of child
for the tax year(s) .
(Specify. See instructions.)

Signature of custodial parent revoking the release of claim to exemption Custodial parent’s SSN Date

General Instructions Release of claim to exemption. Complete

this form (or sign a similar statement
can be effective is 2019. You must attach a
copy of the revocation to your tax return each
containing the same information required by year the exemption is claimed as a result of
What’s New this form) and give it to the noncustodial the revocation. You must also keep for your
Exemption deduction suspended. The parent. The noncustodial parent must attach records a copy of the revocation and
deduction for personal exemptions is this form or similar statement to his or her tax evidence of delivery of the notice to the
suspended for tax years 2018 through 2025 return each year the exemption is claimed. noncustodial parent, or of reasonable efforts
by the Tax Cuts and Jobs Act. Although the Use Part I to release a claim to the exemption to provide actual notice.
exemption amount is zero, eligibility to claim for the current year. Use Part II if you choose
an exemption may make you eligible for other to release a claim to exemption for any future Custodial Parent and
tax benefits. See Pub. 501 for details. year(s). Noncustodial Parent
Although taxpayers can’t claim a deduction Note: If the decree or agreement went into
for exemptions, eligibility to claim an The custodial parent is generally the parent
effect after 1984 and before 2009, you can
exemption for a child remains important for with whom the child lived for the greater
attach certain pages from the decree or
determining who may claim the child tax number of nights during the year. The
agreement instead of Form 8332, provided
credit, the additional child tax credit, and the noncustodial parent is the other parent. If the
that these pages are substantially similar to
credit for other dependents, as well as other child was with each parent for an equal
Form 8332. See Post-1984 and pre-2009
tax benefits. See the instructions and Pub. number of nights, the custodial parent is the
decree or agreement on page 2.
501 for details. parent with the higher adjusted gross income.
Revocation of release of claim to For details and an exception for a parent who
Purpose of Form exemption. Use Part III to revoke a previous
release of claim to an exemption. The
works at night, see Pub. 501.
If you are the custodial parent, you can use revocation will be effective no earlier than the Dependent Child
this form to do the following. tax year following the year in which you
provide the noncustodial parent with a copy A dependent is either a qualifying child or a
• Release a claim to exemption for your child
of the revocation or make a reasonable effort qualifying relative. See the instructions for
so that the noncustodial parent can claim an
to provide the noncustodial parent with a your tax return for the definition of these
exemption for the child and claim the child tax
copy of the revocation. Therefore, if you terms. Generally, a child of divorced or
credit, the additional child tax credit, and the
revoked a release on Form 8332 and provided separated parents will be a qualifying child of
credit for other dependents (if applicable).
a copy of the form to the noncustodial parent the custodial parent. However, if the special
• Revoke a previous release of claim to rule on page 2 applies, then the child will be
in 2018, the earliest tax year the revocation
exemption for your child. treated as the qualifying child or qualifying

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form 8332 (Rev. 10-2018)
Form 8332 (Rev. 10-2018) Page 2
relative of the noncustodial parent for instead of Form 8332, provided that these Example. In 2015, you released a claim to
purposes of the dependency exemption, the pages are substantially similar to Form 8332. exemption for your child on Form 8332 for the
child tax credit, the additional child tax credit, To be able to do this, the decree or years 2016 through 2020. In 2018, you
and the credit for other dependents. agreement must state all three of the decided to revoke the previous release of
following. exemption. If you completed Part III of Form
Special Rule for Children of 1. The noncustodial parent can claim the 8332 and provided a copy of the form to the
Divorced or Separated child as a dependent without regard to any noncustodial parent in 2018, the revocation
will be effective for 2019 and 2020. You must
condition (such as payment of support).
Parents attach a copy of the revocation to your 2019
2. The other parent will not claim the child and 2020 tax returns and keep certain records
A child is treated as a qualifying child or a as a dependent.
qualifying relative of the noncustodial parent if as stated earlier.
all of the following apply. 3. The years for which the claim is released.
The noncustodial parent must attach all of Noncustodial Parent
1. The child received over half of his or her
support for the year from one or both of the the following pages from the decree or Attach this form or similar statement to your
parents (see the Exception below). If you agreement. tax return for each year you claim the
received payments under the Temporary • Cover page (include the other parent’s SSN exemption for your child. You can claim the
Assistance for Needy Families (TANF) on that page). exemption only if the other dependency tests
program or other public assistance program in the instructions for your tax return are met.
• The pages that include all of the information
and you used the money to support the child, identified in (1) through (3) above. If the custodial parent released his
see Pub. 501. or her claim to the exemption for
2. The child was in the custody of one or
• Signature page with the other parent’s TIP the child for any future year, you
signature and date of agreement.
both of the parents for more than half of the must attach a copy of this form or
The noncustodial parent must similar statement to your tax return

▲
year.
3. Either of the following applies.
a. The custodial parent agrees not to claim
! attach the required information
even if it was filed with a return in
CAUTION an earlier year.
for each future year that you claim the
exemption. Keep a copy for your records.
Note: If you are filing your return
an exemption for the child by signing this electronically, you must file Form 8332 with
Post-2008 decree or agreement. If the
form or a similar statement. If the decree or Form 8453, U.S. Individual Income Tax
divorce decree or separation agreement went
agreement went into effect after 1984 and Transmittal for an IRS e-file Return. See Form
into effect after 2008, the noncustodial parent
before 2009, see Post-1984 and pre-2009 8453 and its instructions for more details.
can’t attach certain pages from the decree or
decree or agreement below.
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate Paperwork Reduction Act Notice. We ask
maintenance or written separation agreement
states that the noncustodial parent can claim Specific Instructions for the information on this form to carry out
the Internal Revenue laws of the United
the child as a dependent. But the
noncustodial parent must provide at least Custodial Parent States. You are required to give us the
information. We need it to ensure that you are
$600 for the child’s support during the year. Part I. Complete Part I to release a claim to complying with these laws and to allow us to
This rule does not apply if the decree or exemption for your child for the current tax figure and collect the right amount of tax.
agreement was changed after 1984 to say year.
that the noncustodial parent cannot claim the You aren’t required to provide the
Part II. Complete Part II to release a claim to information requested on a form that is
child as a dependent.
exemption for your child for one or more subject to the Paperwork Reduction Act
For this rule to apply, the parents must be future years. Write the specific future year(s) unless the form displays a valid OMB control
one of the following. or “all future years” in the space provided in number. Books or records relating to a form
• Divorced or legally separated under a Part II. or its instructions must be retained as long as
decree of divorce or separate maintenance. To help ensure future support, you their contents may become material in the
• Separated under a written separation may not want to release your administration of any Internal Revenue law.
agreement. TIP claim to the exemption for the Generally, tax returns and return information
child for future years. are confidential, as required by Internal
• Living apart at all times during the last 6 Revenue Code section 6103.
months of the year. Part III. Complete Part III if you are revoking a
The average time and expenses required to
If this rule applies, and the other previous release of claim to exemption for
complete and file this form will vary
dependency tests in the instructions for your your child. Write the specific future year(s) or
depending on individual circumstances. For
tax return are also met, the noncustodial “all future years” in the space provided in
the estimated averages, see the instructions
parent can claim an exemption for the child. Part III.
for your income tax return.
Exception. If the support of the child is The revocation will be effective no earlier
If you have suggestions for making this
determined under a multiple support than the tax year following the year you
form simpler, we would be happy to hear from
agreement, this special rule does not apply, provide the noncustodial parent with a copy
you. See the instructions for your income tax
and this form should not be used. of the revocation or make a reasonable effort
return.
to provide the noncustodial parent with a
Post-1984 and pre-2009 decree or
copy of the revocation. Also, you must attach
agreement. If the divorce decree or
a copy of the revocation to your tax return for
separation agreement went into effect after
each year you are claiming the exemption as
1984 and before 2009, the noncustodial
a result of the revocation. You must also keep
parent can attach certain pages from the
for your records a copy of the revocation and
decree or agreement
evidence of delivery of the notice to the
noncustodial parent, or of reasonable efforts
to provide actual notice.