Release/Revocation of Release of Claimto Exemption for Child by Custodial Parent

Form 8332 (Rev. February 2009)

Department of the TreasuryInternal Revenue Service

© Attach a separate form for each child.

Name of noncustodial parent

Release of Claim to Exemption for Current Year

I agree not to claim an exemption for

Name of child

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

Note. If you choose not to claim an exemption for this child for future tax years, also complete Part II. Release of Claim to Exemption for Future Years (If completed, see Noncustodial parent on page 2.)

(Specify. See instructions.)

Part I

Part II

I agree not to claim an exemption for

Name of child

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

Noncustodial parent’s

social security number (SSN) ©

OMB No. 1545-0074

AttachmentSequence No. 115

For Paperwork Reduction Act Notice, see back of form.

Form 8332 (Rev. 2-2009) Cat. No. 13910F

for the tax year 20 .

for the tax year(s) .

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

(Specify. See instructions.)

Part III

I revoke the release of claim to an exemption for

Name of child

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

for the tax year(s) .

New rules apply to allow the custodialparent to revoke a previous release ofclaim to exemption. For details, seeRevocation of release of claim toexemption on this page.

General Instructions

The custodial parent is the parent withwhom the child lived for the greater partof the year. The other parent is thenoncustodial parent.

Release of claim to exemption. Thisrelease of the exemption will also allowthe noncustodial parent to claim the childtax credit and the additional child taxcredit (if either applies). Complete thisform (or sign a similar statementcontaining the same information requiredby this form) and give it to thenoncustodial parent. The noncustodialparent must attach this form or similar

See Regulations section 1.152-4 formore details on determining custody.

What’s New

Purpose of Form

● Release a claim to exemption for yourchild so that the noncustodial parent canclaim an exemption for the child.

If you are the custodial parent, you canuse this form to do the following.

● Revoke a previous release of claim toexemption for your child.

statement to his or her tax return eachyear the exemption is claimed. Use Part Ito release a claim to the exemption forthe current year. Use Part II if you chooseto release a claim to exemption for anyfuture year(s). Revocation of release of claim toexemption. Use Part III to revoke aprevious release of claim to anexemption. The revocation will beeffective no earlier than the tax yearfollowing the year in which you providethe noncustodial parent with a copy ofthe revocation or make a reasonableeffort to provide the noncustodial parentwith a copy of the revocation. Therefore,if you revoke a release on Form 8332 andprovide a copy of the form to thenoncustodial parent in 2009, the earliesttax year the revocation can be effective is2010. You must attach a copy of therevocation to your tax return each yearthe exemption is claimed as a result ofthe revocation. You must also keep foryour records a copy of the revocationand evidence of delivery of the notice tothe noncustodial parent, or of reasonableefforts to provide actual notice.

Custodial Parent andNoncustodial Parent

A dependent is either a qualifying child ora qualifying relative. See your tax returninstruction booklet for the definition ofthese terms. Generally, a child ofdivorced or separated parents will be aqualifying child of the custodial parent.However, if the special rule on page 2applies, then the child will be treated asthe qualifying child or qualifying relativeof the noncustodial parent for purposesof the dependency exemption, the childtax credit, and the additional child taxcredit.

Exemption for a DependentChild

If the parents divorced or separatedduring the year and the child lived withboth parents before the separation, thecustodial parent is the one with whomthe child lived for the greater part of therest of the year.

Form 8332 (Rev. 2-2009)

Page 2

Paperwork Reduction Act Notice. Weask for the information on this form tocarry out the Internal Revenue laws of the United States. You are required togive us the information. We need it toensure that you are complying with theselaws and to allow us to figure and collectthe right amount of tax.

The average time and expensesrequired to complete and file this formwill vary depending on individualcircumstances. For the estimatedaverages, see the instructions for yourincome tax return. If you have suggestions for making thisform simpler, we would be happy to hearfrom you. See the instructions for yourincome tax return.

Part I. Complete Part I to release a claimto exemption for your child for the currenttax year.

To help ensure future support,you may not want to release your claim to the exemption forthe child for future years.

Specific Instructions

Attach this form or similar statement toyour tax return for each year you claimthe exemption for your child. You canclaim the exemption only if the otherdependency tests in your tax returninstruction booklet are met.

TIP

If the custodial parent releasedhis or her claim to theexemption for the child for anyfuture year, you must attach a

copy of this form or similar statement toyour tax return for each future year thatyou claim the exemption. Keep a copy for your records.

TIP

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contents maybecome material in the administration ofany Internal Revenue law. Generally, taxreturns and return information areconfidential, as required by InternalRevenue Code section 6103.

A child is treated as a qualifying child ora qualifying relative of the noncustodialparent if all of the following apply. 1. The child received over half of his orher support for the year from one or bothof the parents (see the Exception below).Public assistance payments, such asTemporary Assistance for Needy Families(TANF), are not support provided by theparents. 2. The child was in the custody of oneor both of the parents for more than halfof the year. 3. Either of the following applies.

a. The custodial parent agrees not toclaim an exemption for the child bysigning this form or a similar statement.If the decree or agreement went intoeffect after 1984, see Post-1984 decreeor agreement below.

For this rule to apply, the parentsmust be one of the following. ● Divorced or legally separated under adecree of divorce or separatemaintenance. ● Separated under a written separationagreement. ● Living apart at all times during the last6 months of the year.

1. The noncustodial parent can claimthe child as a dependent without regardto any condition (such as payment ofsupport). 2. The other parent will not claim thechild as a dependent. 3. The years for which the claim isreleased. The noncustodial parent must attachall of the following pages from thedecree or agreement. ● Cover page (include the other parent’sSSN on that page). ● The pages that include all of theinformation identified in (1) through (3)above. ● Signature page with the other parent’ssignature and date of agreement.

CAUTION

The noncustodial parent mustattach the required informationeven if it was filed with a returnin an earlier year.

b. A pre-1985 decree of divorce orseparate maintenance or writtenseparation agreement states that thenoncustodial parent can claim the childas a dependent. But the noncustodialparent must provide at least $600 for thechild’s support during the year. This ruledoes not apply if the decree oragreement was changed after 1984 tosay that the noncustodial parent cannotclaim the child as a dependent.

Post-1984 decree or agreement. If thedivorce decree or separation agreementwent into effect after 1984 and before2009, the noncustodial parent can attachcertain pages from the decree oragreement instead of Form 8332. To beable to do this, the decree or agreementmust state all three of the following.

If this rule applies, and the otherdependency tests in your tax returninstruction booklet are also met, thenoncustodial parent can claim theexemption for the child. Exception. If the support of the childis determined under a multiple supportagreement, this special rule does notapply and this form should not be used.

The noncustodial parent can no longerattach certain pages from a divorcedecree or separation agreement insteadof Form 8332 if the decree or agreementwas executed after 2008. If the decree orseparation agreement was executedbefore 2009, the noncustodial parent cancontinue to attach certain pages from thedecree or agreement as discussedabove.

Special Rule for Children ofDivorced or SeparatedParents

Custodial Parent

Part II. Complete Part II to release aclaim to exemption for your child for oneor more future years. Write the specificfuture year(s) or “all future years” in thespace provided in Part II.

Part III. Complete Part III if you arerevoking a previous release of claim toexemption for your child. Write thespecific future year(s) or “all future years” in the space provided in Part III. The revocation will be effective noearlier than the tax year following the yearyou provide the noncustodial parent witha copy of the revocation or make areasonable effort to provide thenoncustodial parent with a copy of therevocation. Also, you must attach a copyof the revocation to your tax return for

Example. In 2007, you released aclaim to exemption for your child onForm 8332 for the years 2008 through2010. You would now like to revoke theprevious release of exemption. If youcomplete Part III of Form 8332 andprovide a copy of the form to thenoncustodial parent in 2009, therevocation will be effective for 2010. Noncustodial Parent

each year you are claiming the exemptionas a result of the revocation. You mustalso keep for your records a copy of therevocation and evidence of delivery of thenotice to the noncustodial parent, or ofreasonable efforts to provide actualnotice.