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Release/Revocation of Release of Claim OMB No. 1545-0074
Form 8332
(Rev. January 2010) to Exemption for Child by Custodial Parent Attachment
Sequence No.
Department of the Treasury © Attach a separate form for each child. 115
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.
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 information required by this form) and give it to of delivery of the notice to the noncustodial
the noncustodial parent. The noncustodial parent, or of reasonable efforts to provide
What’s New parent must attach this form or similar actual notice.
statement to his or her tax return each year the
Post-2008 decree or agreement. If the exemption is claimed. Use Part I to release a Custodial Parent and
divorce decree or separation agreement went claim to the exemption for the current year.
into effect after 2008, the noncustodial parent Use Part II if you choose to release a claim to Noncustodial Parent
cannot attach certain pages from the decree exemption for any future year(s).
or agreement instead of Form 8332. See The custodial parent is generally the parent
Release of claim to exemption below. Note. If the decree or agreement went into with whom the child lived for the greater
effect after 1984 and before 2009, you can number of nights during the year. The
Definition of custodial parent. New rules attach certain pages from the decree or noncustodial parent is the other parent. If the
apply to determine who is the custodial parent agreement instead of Form 8332, provided child was with each parent for an equal
and the noncustodial parent. See Custodial that these pages are substantially similar to number of nights, the custodial parent is the
Parent and Noncustodial Parent on this page. Form 8332. See Post-1984 and pre-2009 parent with the higher adjusted gross income.
decree or agreement on page 2. For details and an exception for a parent who
Purpose of Form Revocation of release of claim to works at night, see Pub. 501.
If you are the custodial parent, you can use exemption. Use Part III to revoke a previous
this form to do the following. release of claim to an exemption. The Exemption for a Dependent
● Release a claim to exemption for your childrevocation will be effective no earlier than the
tax year following the year in which you Child
so that the noncustodial parent can claim anprovide the noncustodial parent with a copy of A dependent is either a qualifying child or a
exemption for the child. the revocation or make a reasonable effort to qualifying relative. See your tax return
● Revoke a previous release of claim to provide the noncustodial parent with a copy of instruction booklet for the definition of these
exemption for your child. the revocation. Therefore, if you revoked a terms. Generally, a child of divorced or
Release of claim to exemption.This release release on Form 8332 and provided a copy ofseparated parents will be a qualifying child of
of the exemption will also allow the the form to the noncustodial parent in 2010, the custodial parent. However, if the special
the earliest tax year the revocation can be rule on page 2 applies, then the child will be
noncustodial parent to claim the child tax effective is 2011. You must attach a copy of treated as the qualifying child or qualifying
credit and the additional child tax credit (if
either applies). Complete this form (or sign a the revocation to your tax return each year therelative of the noncustodial parent for
similar statement containing the same exemption is claimed as a result of the purposes of the dependency exemption, the
revocation. You must also keep for your child tax credit, and the additional child tax
For Paperwork Reduction Act Notice, see backrecordsof form. a copy of the revocationCat. No.and13910Fevidencecredit. Form 8332 (Rev. 1-2010)

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Form 8332 (Rev. 1-2010) Page 2
Special Rule for Children of 1. The noncustodial parent can claim Example. In 2007, you released a
the child as a dependent without regard claim to exemption for your child on
Divorced or Separated to any condition (such as payment of Form 8332 for the years 2008 through
Parents support). 2012. In 2010, you decided to revoke
A child is treated as a qualifying child or 2. The other parent will not claim the the previous release of exemption. If you
a qualifying relative of the noncustodial child as a dependent. completed Part III of Form 8332 and
provided a copy of the form to the
parent if all of the following apply. 3. The years for which the claim is noncustodial parent in 2010, the
1. The child received over half of his or released. revocation will be effective for 2011 and
her support for the year from one or both The noncustodial parent must attach 2012. You must attach a copy of the
of the parents (see the Exception below). all of the following pages from the revocation to your 2011 and 2012 tax
Public assistance payments, such as decree or agreement. returns and keep certain records as
Temporary Assistance for Needy Families ● Cover page (include the other parent’s stated earlier.
(TANF), are not support provided by the SSN on that page).
parents. ● The pages that include all of the Noncustodial Parent
2. The child was in the custody of one information identified in (1) through (3) Attach this form or similar statement to
or both of the parents for more than half above. your tax return for each year you claim
of the year. ● Signature page with the other parent’s the exemption for your child. You can
3. Either of the following applies. signature and date of agreement. claim the exemption only if the other
The noncustodial parent must dependency tests in your tax return
a. The custodial parent agrees not to instruction booklet are met.
claim an exemption for the child by attach the required information
signing this form or a similar statement. CAUTION even if it was filed with a return If the custodial parent released
If the decree or agreement went into in an earlier year. TIP his or her claim to the
effect after 1984 and before 2009, see The noncustodial parent can no longer exemption for the child for any
Post-1984 and pre-2009 decree or attach certain pages from a divorce future year, you must attach a
agreement below. decree or separation agreement instead copy of this form or similar statement to
b. A pre-1985 decree of divorce or of Form 8332 if the decree or agreement your tax return for each future year that
separate maintenance or written was executed after 2008. you claim the exemption. Keep a copy
separation agreement states that the for your records.
noncustodial parent can claim the child Note. If you are filing your return
as a dependent. But the noncustodial Specific Instructions electronically, you must file Form 8332
parent must provide at least $600 for the Custodial Parent with Form 8453, U.S. Individual Income
child’s support during the year. This rule Tax Transmittal for an IRS e-file Return.
does not apply if the decree or Part I. Complete Part I to release a claim See Form 8453 and its instructions for
agreement was changed after 1984 to to exemption for your child for the current more details.
say that the noncustodial parent cannot tax year.
claim the child as a dependent.
Part II. Complete Part II to release a Paperwork Reduction Act Notice. We
For this rule to apply, the parents claim to exemption for your child for one ask for the information on this form to
must be one of the following. or more future years. Write the specific carry out the Internal Revenue laws of
● Divorced or legally separated under a future year(s) or “all future years” in the the United States. You are required to
decree of divorce or separate space provided in Part II. give us the information. We need it to
maintenance.
To help ensure future support, ensure that you are complying with these
● Separated under a written separation TIP you may not want to release laws and to allow us to figure and collect
agreement. your claim to the exemption for the right amount of tax.
● Living apart at all times during the last the child for future years. You are not required to provide the
6 months of the year. Part III. Complete Part III if you are information requested on a form that is
If this rule applies, and the other revoking a previous release of claim to subject to the Paperwork Reduction Act
dependency tests in your tax return exemption for your child. Write the unless the form displays a valid OMB
instruction booklet are also met, the specific future year(s) or “all future years” control number. Books or records
noncustodial parent can claim an in the space provided in Part III. relating to a form or its instructions must
exemption for the child. The revocation will be effective no be retained as long as their contents may
become material in the administration of
Exception. If the support of the child earlier than the tax year following the year any Internal Revenue law. Generally, tax
is determined under a multiple support you provide the noncustodial parent with returns and return information are
agreement, this special rule does not a copy of the revocation or make a confidential, as required by Internal
apply, and this form should not be used. reasonable effort to provide the Revenue Code section 6103.
Post-1984 and pre-2009 decree or noncustodial parent with a copy of the The average time and expenses
agreement. If the divorce decree or revocation. Also, you must attach a copy required to complete and file this form
separation agreement went into effect of the revocation to your tax return for will vary depending on individual
after 1984 and before 2009, the each year you are claiming the exemption circumstances. For the estimated
noncustodial parent can attach certain as a result of the revocation. You must averages, see the instructions for your
pages from the decree or agreement also keep for your records a copy of the income tax return.
instead of Form 8332, provided that revocation and evidence of delivery of the
these pages are substantially similar to notice to the noncustodial parent, or of If you have suggestions for making this
Form 8332. To be able to do this, the reasonable efforts to provide actual form simpler, we would be happy to hear
decree or agreement must state all three notice. from you. See the instructions for your
of the following. income tax return.

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