rom 8332

(Rev. September 1990)

Department of the Treasury
Internal Revenue Service

Release of Claim to Exemption
for Child of Divorced or Separated Parents
> Attach to Tax Return of Parent Claiming Exemption.

OMB No. 1545-0915
Expires 6-30-93

Attachment
Sequence No. 51

Name(s) of parent claiming exemption

Social security number

[ Part || Release of Claim to Exemption for Current Year

| agree not to claim an exemption for

for the tax year 19 __

Name(s) of child (or children)

Signature of parent releasing claim to exemption

Social security number

Date

If you choose not to claim an exemption for this child (or children) for future tax years, complete Part Il, as explained

in the instructions below.

G2 Release of Claim to Exemption for Future Years

| agree not to claim an exemption for

for tax year(s)

Name(s) of child (or children)

‘Gpecify.

See instructions.)

Signature of parent releasing claim to exemption

Social security number

Date

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 this
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.

The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time
is:

Recordkeeping 7 min.
Learning about the law

or the form 5 min.
Preparing the form 7 min.
Copying, assembling,

and sending the form

to IRS 14min.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form more
simple, we would be happy to hear from
you. You can write to both the IRS and the
Office of Management and Budget at the
addresses listed in the instructions for the
return with which this form is filed.

Purpose of Form.—This form may be used
by a custodial parent to release his or her
claim to a child's exemption. This form is
completed by the custodial parent and is
given to the noncustodial parent who will
claim the exemption. The noncustodial
parent who will claim the child’s exemption
must attach this form ora similar statement
to his or her tax return,

The custodial parent is the parent who
had custody of the child for most of the
year The noncustodial parent is the
parent who had custody for the shorter
period or who did not have custody at all.

Instead of using this form, a similar
statement may be used. The similar
statement must contain the same
information that is required by this form.
Children of Divorced or Separated
Parents.—Special rules apply to determine
if the support test is met for children of
parents who are divorced or legally
separated under a decree of divorce or
separate maintenance or separated under a
written separation agreement. The rules
also apply to children of parents who did not
live together at any time during the last 6
months of the year, even if they do not have
a separation agreement.

The general rule is that the custodial
parent is treated as having provided over
half of the child's support if both 1 and 2
below apply. This means that the custodial
parent can claim the child's exemption if
the other four dependency tests in the
Instructions for Form 1040 or Form 1040A
are also met.

1 The child receives over half of his or her
total support from both of the parents; AND
2. The child was in the custody of one or
both of his or her parents for more than half
of the year

Note: Public assistance payments, such as
Aid to Families with Dependent Children,
are not support provided by the parents.
Exception.—The general rule does not
apply if any of the following applies:

@ The custodial parent agrees not to claim
the child’s exemption by signing this form or
similar statement, and the noncustodial
parent attaches the form or similar
statement to his or her tax return for the tax
year (See Instructions for Custodial
Parent, later.)

@ The child is treated as having received
over half of his or her total support from a

person under a multiple support agreement
(Form 2120, Multiple Support
Declaration).

@ A qualified divorce decree or written
agreement went into effect before 1985
and it states that the noncustodial parent
can claim the child as a dependent. But the
noncustodial parent must have given at
least $600 for the child’s support during the
year (The noncustodial parent must also
check the box on line 6d of Form 1040 or
Form 1040A.) 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.
Additional Information.—For more
information, get Pub. 504, Tax Information
for Divorced or Separated Individuals.

instructions for 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.

Part I should be completed if you agree
to release your claim to the child's
exemption for the current tax year

Part II should be completed if you agree
to release your claim to the child’s
exemption for a specified number of future
years, or for all future years. If you are
releasing claim for all future years, write “all
future years” in the space provided in Part Il.
Instructions for Noncustodial Parent. —
Attach Form 8332 or a similar statement to
your tax return for the tax year in which you
claim the child's exemption. If the custodial
parent completed Part Il, you must attacha
copy of this form to your tax return for each
succeeding year in which you claim the
exemption.

You may claim the exemption only if the
other four dependency tests in the Form
1040 or 1040A Instructions are met.

Form 8332 (Rev. 9-90)