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OMB No. 1545-0074
Release/Revocation of Release of Claim
Form 8332
(Rev. October 2018) to Exemption for Child by Custodial Parent 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

Release of claim to exemption. Complete can beeffective is 2019. You must attach a
General Instructions this form (or sign asimilar statement copy ofthe revocation to your tax return each
containing the same information required by year theexemption is claimed as a result of
What’s New this form) and give it to the noncustodial therevocation. 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 The custodial parent is generally the parent
for exemptions, eligibility to claim an effect after 1984 and before 2009, you can with whom the child lived for the greater
exemption for a child remains important for attach certain pages from the decree or number of nights during the year. The
determining who may claim the child tax agreement instead of Form 8332, provided noncustodial parent is the other parent. If the
credit, the additional child tax credit, and the that these pages are substantially similar to child was with each parent for an equal
credit for other dependents, as well as other Form 8332. See Post-1984 and pre-2009 number of nights, the custodial parent is the
tax benefits. See the instructions and Pub. 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 works at night, see Pub. 501.
release of claim to an exemption. The
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
• Release a claim to exemption for your child provide the noncustodial parent with a copy A dependent is either a qualifying child or a
so that the noncustodial parent can claim an ofthe revocation or make a reasonable effort qualifying relative. See the instructions for
exemption for the child and claim the child tax toprovide the noncustodial parent with a your tax return for the definition of these
credit, the additional child tax credit, and the copy ofthe revocation. Therefore, if you terms. Generally, a child of divorced or
credit for other dependents (if applicable). revoked arelease on Form 8332 and provided separated parents will be a qualifying child of
• Revoke a previous release of claim to the custodial parent. However, if the special
a copy ofthe form to the noncustodial parent
exemption for your child. rule on page 2 applies, then the child will be
in 2018,the earliest tax year the revocation
treated as the qualifying child or qualifying

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form 8332 (Rev. 10-2018)

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Enlarge image

Form 8332 (Rev. 10-2018) Page 2
relative of the noncustodial parent for instead of Form 8332, provided thatthese Example. In 2015, you released aclaim to
purposes of the dependency exemption, the pages are substantially similar toForm 8332. exemption for your child onForm 8332 for the
child tax credit, the additional child tax credit, To be able to do this, thedecree or years 2016 through2020. In 2018, you
and the credit for other dependents. agreement must state all threeof the decided to revokethe previous release of
following. exemption. If youcompleted Part III of Form
Special Rule for Children of 1. The noncustodial parent can claim the 8332 andprovided a copy of the form to the
Divorced or Separated child as a dependent without regard to any noncustodial parent in 2018, therevocation
condition (such as payment of support). will be effective for 2019 and2020. You must
Parents attach a copy of therevocation to your 2019
2. The other parent will not claim the child and 2020 taxreturns and keep certain records
A child is treated as a qualifying child or a as a dependent. asstated earlier.
qualifying relative of the noncustodial parent if
all of the following apply. 3. The years for which the claim is released.
1. The child received over half of his or her The noncustodial parent must attach all of Noncustodial Parent
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
in the instructions for your tax return are met.
program or other public assistance program • 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
• Signature page with the other parent’s TIP the child for any future year, you
2. The child was in the custody of one or signature and date of agreement. must attach a copy of this form or
both of the parents for more than half of the
year. The noncustodial parent must similar statement to your tax return
3. Either of the following applies. attach the required information for each future year that you claim the
a. The custodial parent agrees not to claim ▲! even if it was filed with a return in exemption. Keep a copy for your records.
CAUTION an earlier year.
an exemption for the child by signing this Note: If you are filing your return
form or a similar statement. If the decree or Post-2008 decree or agreement. If the electronically, you must file Form 8332with
agreement went into effect after 1984 and divorce decree or separation agreement went Form 8453, U.S. Individual IncomeTax
before 2009, see Post-1984 and pre-2009 into effect after 2008, the noncustodial parent Transmittal for an IRS e-file Return.See Form
decree oragreement below. can’t attach certain pages from the decreeor 8453 and its instructions formore details.
agreement instead of Form 8332.
b. A pre-1985 decree of divorce or separate Paperwork Reduction Act Notice.Weask
maintenance or written separation agreement for the information on this form tocarry out
states that the noncustodial parent can claim Specific Instructions
the Internal Revenue laws of the United
the child as a dependent. But the States. You are required togive us the
noncustodial parent must provide at least Custodial Parent information. We need it toensure that you are
$600 for the child’s support during the year. Part I. Complete Part I to release a claimto complying with theselaws and to allow us to
This rule does not apply if the decree or exemption for your child for the currenttax figure and collectthe right amount of tax.
agreement was changed after 1984 to say year. You aren’t required to provide the
child as a dependent. Part II.
that the noncustodial parent cannot claim the Complete Part II to release aclaim to information requested on a form that is
exemption for your child for oneor more subject to the Paperwork Reduction Act
For this rule to apply, the parents must be future years. Write the specificfuture year(s) unless the form displays a valid OMB control
one of the following. or “all future years” in thespace 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
• Living apart at all times during the last 6 child for future years. are confidential, as required by Internal
Revenue Code section 6103.
months of the year. Part III. Complete Part III if you arerevoking a The average time and expenses required to
If this rule applies, and the other previous release of claim toexemption for complete and file this form will vary
dependency tests in the instructions for your your child. Write thespecific 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 childis 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 notapply, 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.
Post-1984 and pre-2009 decree or to provide the noncustodial parent with a
agreement. If the divorce decree or copy of the revocation. Also, you must attach
separation agreement went into effectafter a copy of the revocation to your tax return for
1984 and before 2009, thenoncustodial each year you are claiming the exemption as
parent can attach certainpages from the a result of the revocation. You must also keep
decree or agreement 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.

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