Release of Claim to Exemption OMB No. 1545-0915

for Child of Divorced or Separated Parents Form 8332

(Rev. December 2003)

Attachment

Sequence No. 115 Department of the Treasury

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

Name of noncustodial parent claiming exemption

Release of Claim to Exemption for Current Year

I agree not to claim an exemption for

for the tax year 20 .

Name(s) of child (or children)

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.

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. 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. Support test for children of divorced or

separated parents. Generally, the custodial

parent is treated as having provided over half

of the child’s support if:

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time

is:

Additional information. For more details, see

Pub. 504, Divorced or Separated Individuals.

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 simpler, we

would be happy to hear from you. You can

write to the Tax Products Coordinating

Committee, Western Area Distribution Center,

Rancho Cordova, CA 95743-0001. Do not

send the form to this address. Instead, see

the Instructions for Form 1040 or Form

1040A.

● Complete Part I if you agree to release

your claim to the child’s exemption for the

current tax year.

● The child received over half of his or her

total support for the year from one or both of

the parents and

● The child was in the custody of one or both

of the 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

Temporary Assistance for Needy Families

(TANF), 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 (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 similar statement to his or her tax

return each year the exemption is claimed.

To help ensure future support,

you may not want to release your

claim to the child’s exemption for

future years.

Exception. The custodial parent will not be

treated as having provided over half of the

child’s support if any of the following apply.

● The custodial parent agrees not to claim

the child’s exemption by signing this form or

similar statement.

● 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).

Form 8332 (Rev. 12-2003)

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 custodial parent releasing claim to exemption Custodial parent’s SSN 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. For the definition of

custody, see Pub. 501, Exemptions, Standard

Deduction, and Filing Information.

Specific Instructions

Note: 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.

Cat. No. 13910F

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 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.

Recordkeeping 6 min.

Learning about the law or

the form 5 min.

Preparing the form 7 min.

Copying, assembling, and

sending the form to the IRS 13 min.

Name of noncustodial parent claiming exemption Name of noncustodial parent claiming exemption Noncustodial parent’s

social security number (SSN) 

Noncustodial parent. Attach this form or

similar statement to your tax return for each

year you claim the child’s exemption. You

may claim the exemption only if the other

four dependency tests in your tax return

instruction booklet are met.

For this support test 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, or

● Living apart at all times during the last 6

months of the year.

If the support test applies, and the other

four dependency tests in your tax return

instruction booklet are also met, the custodial

parent can claim the child’s exemption.