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Official form guide
Form 8332: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
IRS Form 8332 is used to Release or Revoke a Release of Claim to Exemption for a Child by the Custodial Parent. This form applies to benefits like the child tax credit and has an OMB No. of 1545-0074.
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IRS Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
IRS Form 8332 is used to Release or Revoke a Release of Claim to Exemption for a Child by the Custodial Parent. This form applies to benefits like the child tax credit and has an OMB No. of 1545-0074.
Risk Radar
Scan points- 1Ensure you specify the correct tax year(s) in Parts I, II, or III; otherwise, the claim may not be released/revoked for that period.
- 2Failing to attach a separate Form 8332 for each child being covered.
- 3Not specifying the correct tax year(s) in Part I, II, or III.
- 4Omitting the custodial parent’s SSN on any part of the form.
- 5Forgetting to sign and date the required sections of Form 8332.
Plain English
This form allows a custodial parent to formally tell another parent that they agree not to claim the exemption for their child. The parent can use it to release the claim for the current year, future years, or to take back a previously granted release. This action enables the noncustodial parent to claim certain tax benefits for the child.
Submission Date
- Filing date: 2026-01-23 12:10:32
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are the custodial parent and agree not to claim an exemption for a child in the current year (Part I) or future years (Part II).
- Do not use this form if you wish to revoke a prior release of claim to an exemption; use Part III instead.
- Check Form 8453 instead when filing electronically, as it is required to accompany Form 8332 for e-file returns.
Form selector
Use this form or another form?
Decree/Agreement effective Post-2008
The noncustodial parent cannot attach certain pages from the decree or agreement instead of Form 8332.
✓ Confirm Part III is used for revocation.
Not stated in the official source
Decree/Agreement effective Post-1984 and pre-2009
Certain pages from this decree or agreement can be attached instead of Form 8332 if they are substantially similar to Form 8332.
✓ Verify required page inclusions on Page 2.
Not stated in the official source
Noncustodial Parent claiming exemption
The noncustodial parent must attach this form (or a similar statement) for each year they claim the exemption, provided other dependency tests are met.
✓ Keep copies of the attached Form 8332/statement.
Not stated in the official source
Deadline or filing window
The filing trigger is providing a copy of Form 8332 to the noncustodial parent. If Part III is used and provided in 2025, the earliest revocation can be effective is tax year 2026. A copy of the revocation must be attached to the relevant annual tax returns.
Checklist
What you need before filling it out
Name of noncustodial parent
Must be provided on Page 1 · Top section of Form 8332
Noncustodial parent’s SSN
Must be provided on Page 1 · Top section of Form 8332
Tax year (Part I)
The specific tax year for which exemption is released · Part I fields
Revocation effective date
Date provided to noncustodial parent when using Part III · Part III section
Custodial Parent SSN
Must be provided on Page 1 (and implicitly in other parts) · Form 8332 fields
Future Years (Part II/III)
Specify the tax year(s) for which exemption is released or revoked · Part II/III fields
Before you submit
- 1Attach a separate Form 8332 for each child.
- 2Fill in the Name, SSN, and Tax Year(s) accurately on Page 1 (Part I).
- 3Sign and date Part I if releasing claim to exemption for the current year.
- 4Complete Part II and sign/date it if releasing claim for future tax years.
- 5Complete Part III and sign/date it if revoking a prior release of claim.
- 6If using Part III, ensure you provide a copy of the revocation notice to the noncustodial parent.
- 7Attach a copy of the Form 8332 (or revocation) to your tax return for every year the exemption is claimed as a result of a revocation.
How to file this form
- 1Identify if you are releasing an exemption for the current year (Part I), future years (Part II), or revoking a prior release (Part III).
- 2Complete all required fields, including Name, SSN, and specific Tax Year(s) on Form 8332.
- 3Sign and date the appropriate section(s) of Form 8332.
- 4If using Part III for revocation, provide a copy of that signed form to the noncustodial parent. Attach this completed Form 8332 (or its copy) to your tax return each year the exemption is claimed.
Known limitations
- 1The form applies to certain tax benefits, including the child tax credit and additional child tax credit.
- 2If support of the child is determined under a multiple support agreement, the special rule for living apart does not apply, and Form 8332 should not be used.
- 3Post-2008 decree or agreements require the noncustodial parent to also attach a copy of the revocation to their tax return for each year they claim the exemption as a result of the revocation.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2025. The form directs users to www.irs.gov/Form8332 for the latest information, but no specific changes from a prior version are detailed in the excerpts.
What changed or needs a fresh check
- Edition date — confirm Revision December 2025 is on the form.
- OMB No. — confirm 1545-0074 is listed.
- Attachment requirement — confirm a separate Form 8332 must be attached for each child.
- Part I/II fields — confirm Name of child, Tax Year (for Part I), and Tax Year(s) (for Part II) are filled out.
- Revocation date — confirm the Date field in Part III is completed.
Quick Facts
Downloads
After you file
- 1Custodial parents must attach a separate Form 8332 for each child.
- 2If Part II is completed, the noncustodial parent on page 2 must attach this form or similar statement to their tax return for each future year they claim the exemption.
- 3When revoking an exemption (Part III), the custodial parent must keep a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or evidence of reasonable efforts to provide actual notice.
- 4If filing electronically, the custodial parent must file Form 8332 with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.
Sources
- SRCForm 8332 is used to Release/Revoke Claim to Exemption for Child by Custodial Parent, and applies to benefits like child tax credit on Form p.1.
- SRCA separate form must be attached for each child when using Form 8332 on Form p.1.
- SRCIf Part II is completed (Future Years), the noncustodial parent section is on page 2 (Form p.1).
- SRCThe special rule allowing a noncustodial parent to claim an exemption if living apart applies only if other dependency tests are also met (Instructions p.2).
- SRCIf using a post-2008 decree or agreement, the custodial parent must attach a copy of the revocation to their tax return for each year claimed as a result of the revocation (Form p.2).
- SRCFor noncustodial parents claiming an exemption, they must attach Form 8332 or similar statement to their tax return for each year they claim it (Form p.2).
Common confusion points
What if I choose not to claim an exemption for a child only for future years?
| Complete Part II of Form 8332.
Complete Part II of Form 8332.
| Check the instructions; if you complete Part II, see Noncustodial Parent on page 2.
Check the instructions; if you complete Part II, see Noncustodial Parent on page 2.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the noncustodial parent claims an exemption but doesn't attach the form, they must still have Form 8332 or a similar statement on file.
Questions about IRS Form 8332
What is IRS Form 8332 used for?
This form allows a custodial parent to formally tell another parent that they agree not to claim the exemption for their child. The parent can use it to release the claim for the current year, future years, or to take back a previously granted release. This action enables the noncustodial parent to claim certain tax benefits for the child.
Who must file IRS Form 8332?
The custodial parent must file IRS Form 8332 because they are releasing or revoking their right to claim an exemption for their child.
What information does IRS Form 8332 require?
Part I is used to release a claim for the current year, while Part II releases it for future years. Part III allows the custodial parent to revoke a previously granted release of claim to an exemption for future years.
When is IRS Form 8332 due?
The timing depends on when the parent provides the noncustodial parent with a copy; revocation is effective no earlier than the tax year following that date.
Where do I file IRS Form 8332?
The instructions direct filers to go to www.irs.gov/Form8332 for the latest information, but do not specify a single service center address.
How do I complete IRS Form 8332?
First, complete Part I for the current year's release. If necessary, fill out Part II for future years or Part III if revoking an existing release. The custodial parent must sign and date each part before providing it to the noncustodial parent.
What happens if IRS Form 8332 is filed incorrectly?
If the form is completed incorrectly, the noncustodial parent may fail to claim the child as a dependent or claim the associated tax credits (child tax credit, additional child tax credit, and credit for other dependents).
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