OMB No. 1545-0915

Expires 3-31-96

Release of Claim to Exemption

for Child of Divorced or Separated Parents

Form 8332

(Rev. March 1993)

Attachment

Sequence No. 51 Department of the Treasury

Internal Revenue Service ATTACH to noncustodial parent’s return each year exemption claimed.

Name(s) of parent claiming exemption Social security number

Release of Claim to Exemption for Current Year

I 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 II.

Release of Claim to Exemption for Future Years (If completed, see Noncustodial Parent below. )

(Specify. See instructions.)

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.

● A pre-1985 divorce decree 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. 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.

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 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.; and Copying,

assembling, and sending the form to the

IRS, 14 min.

Additional Information.—For more details,

get Pub. 504, Divorced or Separated

Individuals.

The general rule is that the custodial parent

is treated as having provided over half of the

child’s support if:

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.

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.

● Complete Part I if you agree to release

your claim to the child’s exemption for the

current tax year.

1. The child received over half of his or

her total support for the year 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.

● 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.

Note: Public assistance payments, such as

Aid to Families with Dependent Children,

are not support provided by the parents.

Purpose of Form.—If you are a custodial

parent, you may use this form to release

your claim to your child’s exemption. To do

so, complete this form and give it to the

noncustodial parent who will claim the

child’s exemption. Then, the noncustodial

parent must attach this form or a similar

statement to his or her tax return each

year the exemption is claimed.

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. You may claim the exemption

only if the other four dependency tests in

the Form 1040 or Form 1040A instructions

are met.

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. The noncustodial

parent must attach this form or similar

statement to his or her tax return for the

tax year. See Custodial Parent later.

● The child is treated as having received

over half of his or her total support from a

Form 8332 (Rev. 3-93)

Part I

Part II

I agree not to claim an exemption for

for the tax year(s) .

Name(s) of child (or children)

Signature of parent releasing claim to exemption Social security number Date

General Instructions

You are the custodial parent if you had

custody of the child for most of the year.

You are the noncustodial parent if you

had custody for a shorter period of time or

did not have custody at all.

Instead of using this form, you (the

custodial parent) may use a similar

If both 1 and 2 above apply, and the

other four dependency tests in the

instructions for Form 1040 or Form 1040A

are also met, the custodial parent can

claim the child’s exemption.

Specific Instructions

Note: If the custodial parent completed

Part II, you must attach a copy of this form

to your tax return for each future year in

which you claim the exemption.

statement as long as it contains the same

information required by this form.

Cat. No. 13910F

person under a multiple support agreement

(Form 2120, Multiple Support Declaration).