Release of Claim to Exemption OMB No. 1545-0915

for Child of Divorced or Separated Parents

Form 8332

(Rev. June 1996)

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. 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 simpler, we

would be happy to hear from you. See the

instructions for the tax 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

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

your tax return instruction booklet are met.

Exception. The general rule does not apply

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 noncustodial parent

must attach this form or similar statement to

● 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. 6-96)

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 statement

as long as it contains the same information

required by this form.

If both 1 and 2 above apply, and the other

four dependency tests in your tax return

instruction booklet 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.

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.

his or her tax return for the tax year. See

Custodial Parent later.