rom 8332

(Rev. Dece:nber 1987)

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 10-31-90

Attachment
Sequence No. 51

Name(s) of parent claiming exemption as shown on tax return

Social security number

GEG] Release of Claim to Exemption for Current Year

| agree not to claim an exemption for

for the calendar year 19 _.

Name(s) of child (or children)

‘Signature of parent releasing claim to exemption

Social security number

Date

|f 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

_Release of Claim to Exemption for Future Years

| agree not to claim an exemption for

for tax year(s) ___

~ Gpecify. See instructions.)

Name(s) of child (or children)

Signature of parent releasing claim to exemption

Social security number

Date

Paperwork Reduction Act Notice.—
We ask for this information to carry out
the Internal Revenue laws of the United
States. We need it to ensure that
taxpayers are complying with these
laws and to allow us to figure and
collect the right amount of tax. You are
required to give us this information.

Purpose of Form.—This form may be
used to release the claim to a child’s
exemption by a parent who has custody
of his or her child and might have been
entitled to claim the exemption for this
child. This form is completed by the
parent who has custody of the child and
is given to the parent who will claim the
exemption. The parent who will claim
,the child's exemption must attach this
form, or a similar statement, to his or
her tax return. See How To File Form
8332, below.

Exemption for Child of Divorced or
Separated Parents.—In general, the
parent who has custody of the child (or
children) for the greater part of the year
is treated as having provided over half of
the child's support for purposes of the
dependency exemption for the child if:

1. The child receives over half of his or
her 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.

This general rule applies to parents
who are divorced or legally separated
under a decree of divorce or separate
maintenance, separated under a

written separation agreement, or who
lived apart at all times during the last 6
months of the calendar year.
This general rule does not apply if
any of the following apply:
(a) The parent having custody signs
a written statement agreeing not to
claim the child's exemption and the
parent not having custody attaches
this statement to his or her tax return
for the tax year. (See Parent Who
Releases Claim to Exemption,
below.)
(b) The child is treated as having
received over half of his or her
support from a person under a
multiple support agreement (Form
2120, Multiple Support Declaration).
(c) A qualified divorce decree or
written agreement was in effect
before January 1, 1985, and
provides that the noncustodial
parent can claim the exemption for
the child, and the noncustodial
parent provides at least $600 for the
support of the child during the year.
Note: /f items (b) or (c) above do not
apply, the noncustodial parent must
attach a completed Form 8332, or
similar statement, to his or her tax
return for each year in which the
noncustodial parent claims the child's
exemption.
Parent Who Releases Claim to
Exemption.—A parent who might be
entitled to claim the child's (or
children’s) exemption because of
having custody of the child for a greater
part of the calendar year may agree to

release claim to the child’s exemption
for the current calendar year or for
future years, or both. The release can
be made by completing Form 8332 ora
similar statement.

Part I should be completed by the
parent who chooses to release claim to
the child’s (or children’s) exemption for
the current calendar year.

Part Il should be completed by the
parent who chooses to release claim to
the child’s (or children’s) exemption for
a specified number of future years, or
for all future years. If the parent is
releasing claim for all future years, “all
future years” should be written in the
space provided for in Part Il.

How To File Form 8332.—The
noncustodial parent must attach Form
8332, or a similar statement, to his or
her tax return for the tax year in which
the noncustodial parent claims the
child’s exemption. If the parent having
custody of the child completes Part Il of
Form 8332, the noncustodial parent
must attach a copy of this form to his or
her tax return for each succeeding year
in which the noncustodial parent
claims the exemption

The parent who receives the release
of claim to the child’s exemption may
claim the exemption only if the other
tests in the Form 1040 or 1040A
Instructions for dependency exemptions
are met.

For more information, get
Publication 504, Tax Information for
Divorced or Separated Individuals.

*U.S.GPO: 1989-24 7-228 /00206

Form 8332 (Rev. 12-87)