1. 8332 Release/Revocation of Release of Claim OMB No. 1545-0074
Form
to Exemption for Child by Custodial Parent
(Rev. February 2009) Attachment
115
Sequence No.
Department of the Treasury
Attach a separate form for each child.
Internal Revenue Service
Name of noncustodial parent Noncustodial parent’s
social security number (SSN)
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.
Release of Claim to Exemption for Future Years (If completed, see Noncustodial parent on page 2.)
Part II
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
Revocation of Release of Claim to Exemption for Future Year(s)
Part III
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 statement to his or her tax return each Custodial Parent and
year the exemption is claimed. Use Part I
Noncustodial Parent
to release a claim to the exemption for
What’s New the current year. Use Part II if you choose The custodial parent is the parent with
to release a claim to exemption for any
New rules apply to allow the custodial whom the child lived for the greater part
future year(s).
parent to revoke a previous release of of the year. The other parent is the
claim to exemption. For details, see noncustodial parent.
Revocation of release of claim to
Revocation of release of claim to exemption. Use Part III to revoke a If the parents divorced or separated
exemption on this page. previous release of claim to an during the year and the child lived with
exemption. The revocation will be
Purpose of Form both parents before the separation, the
effective no earlier than the tax year custodial parent is the one with whom
If you are the custodial parent, you can following the year in which you provide the child lived for the greater part of the
use this form to do the following. the noncustodial parent with a copy of rest of the year.
the revocation or make a reasonable
● Release a claim to exemption for your See Regulations section 1.152-4 for
effort to provide the noncustodial parent
child so that the noncustodial parent can more details on determining custody.
with a copy of the revocation. Therefore,
claim an exemption for the child.
if you revoke a release on Form 8332 and
Exemption for a Dependent
● Revoke a previous release of claim to provide a copy of the form to the
Child
exemption for your child. noncustodial parent in 2009, the earliest
tax year the revocation can be effective is
Release of claim to exemption. This A dependent is either a qualifying child or
2010. You must attach a copy of the
release of the exemption will also allow a qualifying relative. See your tax return
revocation to your tax return each year
the noncustodial parent to claim the child instruction booklet for the definition of
the exemption is claimed as a result of
tax credit and the additional child tax these terms. Generally, a child of
the revocation. You must also keep for
credit (if either applies). Complete this divorced or separated parents will be a
your records a copy of the revocation
form (or sign a similar statement qualifying child of the custodial parent.
and evidence of delivery of the notice to
containing the same information required However, if the special rule on page 2
the noncustodial parent, or of reasonable
by this form) and give it to the applies, then the child will be treated as
efforts to provide actual notice.
noncustodial parent. The noncustodial the qualifying child or qualifying relative
parent must attach this form or similar of the noncustodial parent for purposes
of the dependency exemption, the child
tax credit, and the additional child tax
credit.
8332
For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form (Rev. 2-2009)
2. 2
Form 8332 (Rev. 2-2009) Page
1. The noncustodial parent can claim each year you are claiming the exemption
Special Rule for Children of
the child as a dependent without regard as a result of the revocation. You must
Divorced or Separated to any condition (such as payment of also keep for your records a copy of the
Parents support). revocation and evidence of delivery of the
notice to the noncustodial parent, or of
2. The other parent will not claim the
A child is treated as a qualifying child or reasonable efforts to provide actual
child as a dependent.
a qualifying relative of the noncustodial notice.
parent if all of the following apply. 3. The years for which the claim is
Example. In 2007, you released a
released.
1. The child received over half of his or claim to exemption for your child on
The noncustodial parent must attach
her support for the year from one or both Form 8332 for the years 2008 through
all of the following pages from the
of the parents (see the Exception below). 2010. You would now like to revoke the
decree or agreement.
Public assistance payments, such as previous release of exemption. If you
● Cover page (include the other parent’s
Temporary Assistance for Needy Families complete Part III of Form 8332 and
(TANF), are not support provided by the SSN on that page). provide a copy of the form to the
parents. noncustodial parent in 2009, the
● The pages that include all of the
revocation will be effective for 2010.
2. The child was in the custody of one information identified in (1) through (3)
or both of the parents for more than half above.
Noncustodial Parent
of the year. ● Signature page with the other parent’s
Attach this form or similar statement to
signature and date of agreement.
3. Either of the following applies.
your tax return for each year you claim
The noncustodial parent must
a. The custodial parent agrees not to the exemption for your child. You can
attach the required information
claim an exemption for the child by claim the exemption only if the other
even if it was filed with a return
signing this form or a similar statement. CAUTION
dependency tests in your tax return
in an earlier year.
If the decree or agreement went into instruction booklet are met.
effect after 1984, see Post-1984 decree The noncustodial parent can no longer
If the custodial parent released
or agreement below. attach certain pages from a divorce
his or her claim to the
TIP
decree or separation agreement instead
b. A pre-1985 decree of divorce or
exemption for the child for any
of Form 8332 if the decree or agreement
separate maintenance or written
future year, you must attach a
was executed after 2008. If the decree or
separation agreement states that the
copy of this form or similar statement to
separation agreement was executed
noncustodial parent can claim the child
your tax return for each future year that
before 2009, the noncustodial parent can
as a dependent. But the noncustodial
you claim the exemption. Keep a copy
continue to attach certain pages from the
parent must provide at least $600 for the
for your records.
decree or agreement as discussed
child’s support during the year. This rule
above.
does not apply if the decree or
Paperwork Reduction Act Notice. We
agreement was changed after 1984 to
Specific Instructions ask for the information on this form to
say that the noncustodial parent cannot
carry out the Internal Revenue laws of
claim the child as a dependent.
Custodial Parent the United States. You are required to
For this rule to apply, the parents
give us the information. We need it to
Part I. Complete Part I to release a claim
must be one of the following.
ensure that you are complying with these
to exemption for your child for the current
● Divorced or legally separated under a laws and to allow us to figure and collect
tax year.
decree of divorce or separate the right amount of tax.
maintenance. Part II. Complete Part II to release a
You are not required to provide the
● Separated under a written separation claim to exemption for your child for one
information requested on a form that is
or more future years. Write the specific
agreement.
subject to the Paperwork Reduction Act
future year(s) or “all future years” in the
● Living apart at all times during the last unless the form displays a valid OMB
space provided in Part II.
6 months of the year. control number. Books or records
relating to a form or its instructions must
To help ensure future support,
If this rule applies, and the other
be retained as long as their contents may
you may not want to release
dependency tests in your tax return TIP
become material in the administration of
your claim to the exemption for
instruction booklet are also met, the
any Internal Revenue law. Generally, tax
the child for future years.
noncustodial parent can claim the
returns and return information are
exemption for the child. Part III. Complete Part III if you are
confidential, as required by Internal
revoking a previous release of claim to
Exception. If the support of the child
Revenue Code section 6103.
exemption for your child. Write the
is determined under a multiple support
specific future year(s) or “all future years”
agreement, this special rule does not The average time and expenses
in the space provided in Part III.
apply and this form should not be used. required to complete and file this form
will vary depending on individual
The revocation will be effective no
Post-1984 decree or agreement. If the
circumstances. For the estimated
earlier than the tax year following the year
divorce decree or separation agreement
averages, see the instructions for your
you provide the noncustodial parent with
went into effect after 1984 and before
income tax return.
a copy of the revocation or make a
2009, the noncustodial parent can attach
If you have suggestions for making this
reasonable effort to provide the
certain pages from the decree or
form simpler, we would be happy to hear
noncustodial parent with a copy of the
agreement instead of Form 8332. To be
from you. See the instructions for your
revocation. Also, you must attach a copy
able to do this, the decree or agreement
income tax return.
of the revocation to your tax return for
must state all three of the following.
