Release of Claim to Exemption

for Child of Divorced or Separated Parents Form 8332

(Rev. January 2006)

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

Name(s) of child (or children)

Signature of custodial parent releasing claim to exemption Custodial parent’s SSN 

Note. If you choose not to claim an exemption for this child (or children) for future tax years, also complete Pa

Release of Claim to Exemption for Future Years (If completed, see Noncustodial pare

(Specify. See 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.

Part I

Part II

I agree not to claim an exemption for

Name(s) of child (or children)

Signature of custodial parent releasing claim to exemption Custodial parent’s SSN 

General Instructions

You are the custodial parent if you had

custody of the child for the greater part 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.

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

social security number (SSN) 

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.

2. The child was in th

or both of the parents f

of the year.

3. Either of the follow

a. The custodial pare

claim the child’s exemp

this form or a similar st

decree or agreement w

after 1984, see Post-19

agreement on this page

For this rule to apply

must be one of the foll

● Divorced or legally se

decree of divorce or se

maintenance.

● Separated under a w

agreement.

● Living apart at all tim

6 months of the year.

O

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.

b. A pre-1985 decree 

separate maintenance o

separation agreement s

noncustodial parent can 

as a dependent. But the 

parent must provide at 

child’s support during t

does not apply if the de

agreement was change

say that the noncustod

claim the child as a dep

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form 

for the tax year 20 .

for the tax year(s) .

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

If this rule applies, an

dependency tests in yo

instruction booklet are 

noncustodial parent ca

exemption.

Exception. If the sup

is determined under a 

agreement, this specia

apply and this form sho
Form 8332 (Rev. 1-2006) 

Printed on Recycled Paper

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 

information requested o

subject to the Paperwo

unless the form display

control number. Books 

relating to a form or its 

be retained as long as t

become material in the 

any Internal Revenue la

returns and return infor

confidential, as required 

Revenue Code section 

The average time and 

required to complete an

will vary depending on 

circumstances. For the 

averages, see the instru

income tax return.

If you have suggestio

form simpler, we would 

from you. See the instru

income tax return.

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.

Specific Instructions

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

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

Special rules may apply for

people who had to relocate

because of Hurricane Katrina,

Rita, or Wilma. See Pub. 4492,

Information for Taxpayers Affected by

Hurricanes Katrina, Rita, and Wilma, for

details.

TIP