IRS Form 8332, formally titled “Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent,” is a critical tax document for divorced, separated, or unmarried parents. This form allows a custodial parent to officially release their right to claim a child as a dependent for certain tax credits—such as the child tax credit, additional child tax credit, and credit for other dependents—to the noncustodial parent. Although personal exemption deductions are suspended for tax years 2018–2025, the ability to claim a child impacts valuable tax credits and potential refunds. Form 8332 also enables a custodial parent to revoke a previous release, restoring their claim. Proper completion and filing of Form 8332 are required by the IRS to avoid disputes, confusion, or loss of tax benefits for both parties. The form is also referenced by court agreements, child support orders, and federal regulations, making its accurate execution especially important.

How To File Form 8332

Complete a separate Form 8332 for each child.
The custodial parent fills out the form, signs, and gives it to the noncustodial parent if releasing a claim, or keeps it to revoke a prior release.
The noncustodial parent attaches it to their tax return for every year they claim the child as a dependent.
For electronic filing, Form 8332 must be submitted with Form 8453 (U.S. Individual Income Tax Transmittal for an IRS e-file Return).
For revocation, the custodial parent must provide a copy to the noncustodial parent and attach it to their own return in all affected years, keeping proof of delivery.

How To Complete Form 8332?

Heading & Identification Section

Name Of Noncustodial Parent: Write the full legal name of the noncustodial parent who wishes to claim the child.
Noncustodial Parent’s Social Security Number (SSN): Enter the noncustodial parent’s SSN in the space provided.
Important Notice: Form 8332 affects some, but not all, tax credits. It applies to the child tax credit, additional child tax credit, and the credit for other dependents but not to the earned income credit, dependent care credit, or head of household status.

Part I – Release Of Claim To Exemption For Current Year

I Agree Not To Claim An Exemption For [Name Of Child]: Fill in the child’s full legal name here.
For The Tax Year 20__: Indicate the exact year (e.g., 2025) for which you are releasing the exemption.
Signature Of Custodial Parent Releasing Claim To Exemption: The custodial parent must sign the form right here to make the release official.
Custodial Parent’s SSN: Write the custodial parent’s Social Security Number, confirming their identity.
Date: The custodial parent dates the form at the time of signature.
Tip: To release for future years, also complete Part II.

Part II – Release Of Claim To Exemption For Future Years

I Agree Not To Claim An Exemption For [Name Of Child]: Enter the child’s name again.
For The Tax Year(s) [Specify. See Instructions.]: State each future tax year (e.g., “2026, 2027”) or use “all future years” if releasing for multiple or all years.
Signature Of Custodial Parent Releasing Claim To Exemption: Sign again if releasing for future years.
Custodial Parent’s SSN: Enter the SSN again as in Part I.
Date: Provide the date of this signature.

Consider the financial implications before releasing the exemption for future years.

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]: State the child’s full name for whom you wish to revoke a previously released claim.
For The Tax Year(s) [Specify. See Instructions.]: Clearly list the specific tax years affected by the revocation (e.g., “2026, 2027,” or “all future years”).
Signature Of Custodial Parent Revoking The Release Of Claim To Exemption: The custodial parent signs again to confirm the revocation.
Custodial Parent’s SSN: Enter the Social Security Number of the parent revoking the claim.
Date: Date of the revocation signature.

Note: Revocation takes effect no earlier than the tax year after you provide or make reasonable efforts to deliver the revocation to the noncustodial parent. Always attach a copy of the revocation to your return and keep delivery proof.

General Instructions & Reminders

Use A Separate Form Per Child: Never combine multiple children on the same form.
Who Is The Custodial Parent? Usually, the parent with whom the child lived for the greater number of nights that year; if equal, the one with higher income.
Definitions Of Dependency: A dependent is defined as a “qualifying child” or “qualifying relative.” Most children of divorced/separated parents are dependents of the custodial parent unless this form is executed.
Special Rules For Divorced/Separated Parents: If your decree/agreement was entered after 1984 and before 2009, attaching pages from the agreement may suffice—if they clearly mirror Form 8332. Otherwise, Form 8332 itself is required.
For Noncustodial Parents: Always attach this form (or qualifying agreement) to your tax return EACH YEAR you claim the child for exemption benefits.
Electronic Filing: File Form 8332 with Form 8453 for e-filed returns.
Supporting Documents: Retain all records, revocations, and delivery evidence as long as they remain material for IRS purposes.
Paperwork Reduction Act Notice: The IRS requires all information in Form 8332 to properly administer tax law.