Appendix Three

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 423-424

A -13 Appendices Appendix Three

APPENDIX THREE

ΙΡΣ Φορµ 8332, Ρελεασε/Ρεϖοχατιον οφ Χλαιµ οφ

Εξεµπτιον φορ Χηιλδ οφ ∆ιϖορχεδ ορ Σεπαρατεδ Παρεντσ

Form 8332

(Rev. October 2018)

Department of the Treasury

Internal Revenue Service

Release/Revocation of Release of Claim

to Exemption for Child by Custodial Parent

▶ Attach a separate form for each child.

▶ Go to www.irs.gov/Form8332 for the latest information.

OMB No. 1545-0074

Attachment

Sequence No. 115

Name of noncustodial parent Noncustodial parent’s

social security number (SSN) ▶

Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other

dependents. It doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household

filing status. See the instructions and Pub. 501.

Part I Release of Claim to Exemption for Current Year

I agree not to claim an exemption for

Name of child

for the tax year 20 .

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 for future tax years, also complete Part II.

Part II Release of Claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.)

I agree not to claim an exemption for

Name of child

for the tax year(s)

(Specify. See instructions.)

.

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

Part III Revocation of Release of Claim to Exemption for Future Year(s)

I revoke the release of claim to an exemption for

Name of child

for the tax year(s)

(Specify. See instructions.)

.

Signature of custodial parent revoking the release of claim to exemption Custodial parent’s SSN Date

General Instructions

What’s New

Exemption deduction suspended. The

deduction for personal exemptions is

suspended for tax years 2018 through 2025

by the Tax Cuts and Jobs Act. Although the

exemption amount is zero, eligibility to claim

an exemption may make you eligible for other

tax benefits. See Pub. 501 for details.

Although taxpayers can’t claim a deduction

for exemptions, eligibility to claim an

exemption for a child remains important for

determining who may claim the child tax

credit, the additional child tax credit, and the

credit for other dependents, as well as other

tax benefits. See the instructions and Pub.

501 for details.

Purpose of Form

If you are the custodial parent, you can use

this form to do the following.

• Release a claim to exemption for your child

so that the noncustodial parent can claim an

exemption for the child and claim the child tax

credit, the additional child tax credit, and the

credit for other dependents (if applicable).

• Revoke a previous release of claim to

exemption for your child.

Release of claim to exemption. Complete

this form (or sign a similar statement

containing the same information required by

this form) and give it to the noncustodial

parent. The noncustodial parent must attach

this form or similar statement to his or her tax

return each year the exemption is claimed.

Use Part I to release a claim to the exemption

for the current year. Use Part II if you choose

to release a claim to exemption for any future

year(s).

Note: If the decree or agreement went into

effect after 1984 and before 2009, you can

attach certain pages from the decree or

agreement instead of Form 8332, provided

that these pages are substantially similar to

Form 8332. See Post-1984 and pre-2009

decree or agreement on page 2.

Revocation of release of claim to

exemption. Use Part III to revoke a previous

release of claim to an exemption. The

revocation will be effective no earlier than the

tax year following the year in which you

provide the noncustodial parent with a copy

of the revocation or make a reasonable effort

to provide the noncustodial parent with a

copy of the revocation. Therefore, if you

revoked a release on Form 8332 and provided

a copy of the form to the noncustodial parent

in 2018, the earliest tax year the revocation

can be effective is 2019. You must attach a

copy of the revocation to your tax return each

year the exemption is claimed as a result of

the revocation. You must also keep for your

records a copy of the revocation and

evidence of delivery of the notice to the

noncustodial parent, or of reasonable efforts

to provide actual notice.

Custodial Parent and

Noncustodial Parent

The custodial parent is generally the parent

with whom the child lived for the greater

number of nights during the year. The

noncustodial parent is the other parent. If the

child was with each parent for an equal

number of nights, the custodial parent is the

parent with the higher adjusted gross income.

For details and an exception for a parent who

works at night, see Pub. 501.

Dependent Child

A dependent is either a qualifying child or a

qualifying relative. See the instructions for

your tax return for the definition of these

terms. Generally, a child of divorced or

separated parents will be a qualifying child of

the custodial parent. However, if the special

rule on page 2 applies, then the child will be

treated as the qualifying child or qualifying

For Paperwork Reduction Act Notice, see back of form. Cat. No. 13910F Form 8332 (Rev. 10-2018)

APPENDIX THREE