Instructions for Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents

(Rev. September 2007)

General Instructions

Purpose of form. If you are a custodial parent, you can use this form to release your claim to a dependency exemption for your child. The release of the dependency exemption will also release to the noncustodial parent the child tax credit and the additional child tax credit (if either applies). Complete this form (or a similar statement containing the same information required by this form) and give it to the noncustodial parent who will claim the exemption for the child. The noncustodial parent must attach this form or a similar statement to his or her tax return each year the exemption is claimed.

The custodial parent is the parent with whom the child lived for the greater part of the year. The other parent is the noncustodial parent.

Exemption for a dependent child. A dependent is either a qualifying child or a qualifying relative. In most cases, a child of divorced or separated parents will qualify as a dependent of the custodial parent under the rules for a qualifying child. However, the noncustodial parent may be able to claim the exemption for the child if the Special rule for children of divorced or separated parents on this page applies.

For the definition of a qualifying child and a qualifying relative, see your tax return instruction booklet.

Post-1984 decree or agreement. If the divorce decree or separation agreement went into effect after 1984, the noncustodial parent can attach certain pages from the decree or agreement instead of 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.

CAUTION: The noncustodial parent must attach the required information even if it was filed with a return in an earlier year.

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 on this page). Public assistance payments, such as Temporary Assistance for Needy Families (TANF), are not support provided by the parents.


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.


1. The custodial parent agrees not to claim the exemption for the child by signing this form or a similar statement. If the decree or agreement went into effect after 1984, see Post-1984 decree or agreement on this page.


2. 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.

1. Divorced or legally separated under a decree of divorce or separate maintenance.


2. Separated under a written separation agreement.


3. Living apart at all times during the last 6 months of the year.

If this rule applies, and the other dependency tests in your tax return instruction booklet are also met, the noncustodial parent can claim the 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.

Specific Instructions

Custodial parent. You may agree to release your claim to the exemption for the child for the current tax year or for future years, or both.

1. Complete Part I if you agree to release your claim to the exemption for the child for the current tax year.


2. Complete Part II if you agree to release your claim to the exemption for the child for any or all future years. If you do, write the specific future year(s) or "all future years" in the space provided in Part II.

TIP: To help ensure future support, you may not want to release your claim to the exemption for the child for future years.

Noncustodial parent. Attach this form or similar statement to your tax return for each year you claim the exemption for the child. You can claim the exemption only if the other dependency tests in your tax return instruction booklet are met.

TIP: If the custodial parent released his 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.

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 are not 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.