How to Fill and File Form 8332

A Release of Claim to Exemption for Child of Divorces of Separated Parents releases a custodial parent's claim to a dependent. A custodial parent is the person who has had primary custody of a child for most part the year.

Instructions

Difficulty: Moderate

1. Gather the necessary documents to release the dependency information. Any custodial parent, such as a guardian, counselor or relative, who wants to pass the tax exemption rights to the natural parents or another guardian, should file the 8332 form with the IRS. This enables the non-custodial parent to apply for any child tax credits.
2. Fill out the form, which will be submitted by the non-custodial parent to the IRS. The form should be attached to the yearly taxes by the person seeking to get the tax benefit.
3. Establish the status for the exemption. In most cases the custodial parent receives the exemption, but if the non-custodial parent wishes, she can file it if the "special rule for children" applies. This rule applies if the child received over half of his support from one of the non-custodial parents throughout the year or spent time in their custody. It also applies if the custodial parent agrees not to claim the child.
4. Obtain the 8332 form. You can request a form through an IRS office located in your township by calling 1-800-829-1040. You also can obtain it from the IRS website (see Resources below). Complete all the required information and file the form with your yearly tax return.
5. Keep copies of your forms and records if you want to claim the benefit in the future. When a custodial parent releases his claim to the exemption for long-term support, you must attach the 8332 form (or a signed letter from the person giving up the exemption) for any future year in which you claim the benefit.

Tips & Warnings

• Be mindful of which forms you file. For a multiple support agreement for a child, other rules apply and you should not file an 8332 form.