8332 Release of Claim to Exemption for Child of Divorced or S

Form 8332 (Rev. September 2007), Release of Claim to Exemption for Child of
Divorced or Separated Parents
Purpose: This is the first circulated draft of Form 8332 (Rev. September 2007) for your
review and comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: Form 8332 (Rev. January 2006) is available if at:
http://www.irs.gov/pub/irs-pdf/f8332.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at: http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, call, or mail any comments by May 20, 2007.
Janice Y. Martin
Tax Forms and Publications
SE:W:CAR:MP:T:I:P
Email: janice.y.martin@irs.gov
Phone: 202-28302640
Fax: 202-283-4544

Description of Major Changes for Form 8332 (Rev. September 2007), Release of
Claim to Exemption for Child of Divorced or Separated Parents
The tip for special rules for people who had to relocate because of Hurricanes Katrina,
Rita or Wilma was removed because these rules are no longer applicable. IRC Section
1400S(e)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8332, PAGE 1 of 2
MARGINS: TOP 1⁄ 2 " CENTER SIDES.
PRINTS: FACE ONLY
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 8" 3 11"
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8332

Action

Department of the Treasury
Internal Revenue Service

©

Revised proofs
requested

OMB No. 1545-0074

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Attachment
Sequence No.

Attach to noncustodial parent’s return each year exemption is claimed.

Name of noncustodial parent claiming exemption

Signature

O.K. to print

Release of Claim to Exemption
for Child of Divorced or Separated Parents

Form
(Rev. September 2007)

115

Noncustodial parent’s

social security number (SSN)

Part I

Date

©

Release of Claim to Exemption for Current Year

I agree not to claim an exemption for

Name(s) of child (or children)

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 (or children) 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(s) of child (or children)

for the tax year(s)

.

(Specify. See instructions.)

Signature of custodial parent releasing claim to exemption

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 child’s exemption. 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 child’s
exemption 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

Custodial parent’s SSN

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.

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 13910F

Date

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.
a. The custodial parent agrees not to
claim the child’s exemption 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.
b. 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.
● Divorced or legally separated under a
decree of divorce or separate
maintenance.
● Separated under a written separation
agreement.
● 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 child’s
exemption.
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.
Form

8332

(Rev. 9-2007)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8332, PAGE 2 OF 2
MARGINS; TOP 13mm (1⁄ 2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 432mm (17”) x 279mm (11") Fold to 216mm(81⁄ 2 ") x 279mm(11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8332 (Rev. 9-2007)

Specific Instructions
Custodial parent. You may agree to
release your claim to the child’s
exemption for the current tax year or for
future years, or both.
● Complete Part I if you agree to release
your claim to the child’s exemption for
the current tax year.
● Complete Part II if you agree to release
your claim to the child’s exemption 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.
To help ensure future support,
you may not want to release your
claim to the child’s exemption
for future years.
Noncustodial parent. Attach this form or
similar statement to your tax return for
each year you claim the child’s
exemption. You can claim the exemption
only if the other dependency tests in your
tax return instruction booklet are met.

TIP

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If the custodial parent released
his or her claim to the child’s
exemption 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.

TIP

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

Printed on Recycled Paper

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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.