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Official form guide
Form 8332: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Internal Revenue Service Form 8332 is the Release/Revocation of Claim to Exemption for Child by Custodial Parent. It lets a custodial parent release or revoke a child‑tax‑credit claim to the noncustodial parent. A revocation is effective no earlier than the tax year after the copy is provided.
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IRS Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Internal Revenue Service Form 8332 is the Release/Revocation of Claim to Exemption for Child by Custodial Parent. It lets a custodial parent release or revoke a child‑tax‑credit claim to the noncustodial parent. A revocation is effective no earlier than the tax year after the copy is provided.
Risk Radar
Scan points- 1Failing to give the noncustodial parent a copy of a revocation makes the revocation ineffective.
- 2Omitting the custodial parent’s signature in Part I.
- 3Leaving the custodial parent’s SSN blank in Part I.
- 4Not specifying the tax year(s) in Part II when releasing future years.
- 5Failing to sign Part III when revoking a previous release.
Plain English
Form 8332 lets the parent who lives with the child give up the right to claim the child on their tax return so the other parent can claim the child tax credit. The same form can also cancel a previous release. The noncustodial parent must attach the form to their return each year they claim 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 the custodial parent wants to release a claim to exemption for the current year, future years, or revoke a previous release.
- Do not use it when you intend to attach a post‑2008 decree or separation agreement instead of the form.
- Check Form 8453 instead when filing the claim electronically.
Form selector
Use this form or another form?
Custodial parent releasing claim for current year
Provides the required release for the current tax year
✓ Confirm Part I is completed
Electronic filing of the noncustodial parent’s claim
Required to attach Form 8332 with the e‑file transmittal
✓ Verify Form 8453 is included
Revoking a prior release of claim
Part III revocation must be attached to each affected tax return
✓ Ensure revocation copy is attached
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Part I Release of Claim
Custodial parent’s signature, SSN, child’s name, tax year · Form 8332 Part I section
Part II Release for Future Years
Custodial parent’s signature, SSN, child’s name, tax years specified · Form 8332 Part II section
Part III Revocation
Custodial parent’s signature, SSN, child’s name, tax years revoked · Form 8332 Part III section
Copy of Revocation Attachment
Revocation copy attached to each tax return · Instructions on Form 8332 page 2
Record of Delivery
Evidence of delivery or reasonable effort to deliver revocation notice · Instructions on Form 8332 page 1 and 2
Before you submit
- 1Enter the noncustodial parent’s Social Security Number
- 2Enter the child’s full name
- 3Specify the tax year(s) for release or revocation
- 4Sign the form as the custodial parent
- 5Date the form
- 6Attach the completed Form 8332 to the noncustodial parent’s tax return
- 7If revoking, attach a copy of the revocation to each affected tax return
- 8If filing electronically, include Form 8453 with the e‑file submission
How to file this form
- 1Complete the appropriate part (I, II, or III) with required information
- 2Sign and date the form as the custodial parent
- 3Attach the signed Form 8332 to the noncustodial parent’s tax return (or to your return if revoking)
- 4If filing electronically, submit Form 8332 together with Form 8453
- 5Mail the tax return with the attached Form 8332 if filing on paper
- 6Retain a copy of the form and delivery evidence for your records
- 7Proof of filing: keep the mailing receipt or e‑file confirmation
Known limitations
- 1If the child’s support is determined under a multiple support agreement, the form does not apply and should not be used — Exception noted on page 2.
- 2For divorce decrees or separation agreements effective after 2008, the form cannot be substituted with decree pages — Post‑2008 rule on page 2.
- 3For decrees effective after 1984 and before 2009, the form can be replaced by specific decree pages that are substantially similar — Post‑1984 to pre‑2009 rule on page 2.
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.
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Fillable formOpen in Editor->Form 8332 is revised December 2025 and the form directs users to www.irs.gov/Form8332 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the custodial parent’s signature is present
- Date — confirm the date field is filled
Quick Facts
Downloads
After you file
- 1Attach a copy of any revocation to each year’s tax return where the exemption is claimed — guidance on page 2.
- 2Keep a copy of the revocation and evidence of delivery (or reasonable effort) for your records — guidance on page 2.
- 3Retain all books or records related to the form as long as they may become material in tax administration — record‑retention note on page 2.
- 4If filing electronically, include Form 8332 with Form 8453, the U.S. Individual Income Tax Transmittal — electronic filing tip on page 2.
Sources
- SRCForm p.1 — revision date reads Rev. December 2025.
- SRCForm p.1 — instruction to attach a separate form for each child.
- SRCForm p.2 — exception for multiple support agreements states the form should not be used.
- SRCForm p.2 — post‑1984 to pre‑2009 decree substitution allowed if pages are substantially similar.
- SRCForm p.2 — post‑2008 decree cannot be used in place of Form 8332.
- SRCForm p.2 — revocation must be attached to each tax return year claiming the exemption.
- SRCForm p.2 — retain a copy of the revocation and evidence of delivery for your records.
- SRCForm p.2 — electronic filing requires Form 8332 to be filed with Form 8453.
- SRCForm p.2 — books or records must be retained as long as they may become material in tax administration.
- SRCForm p.2 — noncustodial parent can claim the child without regard to support if the form is completed.
Common confusion points
Do I need a separate Form 8332 for each child?
The form header states “Attach a separate form for each child.”
→ Verify that each child has its own completed Form 8332.
Can I use my divorce decree instead of Form 8332?
The rules differ by the decree’s effective date.
→ Confirm the decree is between 1984‑2009 and contains all required statements; otherwise use Form 8332.
What if my divorce decree was finalized after 2008?
Post‑2008 decrees are not allowed to replace the form.
→ Use Form 8332 regardless of decree date.
Do I have to attach Form 8332 when I e‑file?
Electronic filing requires an additional transmittal.
→ Include Form 8332 with Form 8453 on the e‑file submission.
How long must I keep the revocation copy?
IRS records must be kept as long as they may become material.
→ Retain the revocation and delivery evidence indefinitely or until the tax matter is closed.
Can I claim the exemption if the child is covered by a multiple support agreement?
The form is not valid for multiple support agreements.
→ Verify the child is not under such an agreement before using Form 8332.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040X – amended return to correct a claim or revocation error.
Questions about IRS Form 8332
What is IRS Form 8332 used for?
Form 8332 lets the parent who lives with the child give up the right to claim the child on their tax return so the other parent can claim the child tax credit. The same form can also cancel a previous release. The noncustodial parent must attach the form to their return each year they claim the child.
Who must file IRS Form 8332?
The custodial parent files IRS Form 8332 to release or revoke a claim to exemption for the child.
What information does IRS Form 8332 require?
The form collects the child’s name, the tax year(s) of release, the custodial parent’s SSN and signature, and, if revoking, the years being revoked; it also lists the noncustodial parent’s name and SSN.
How do I complete IRS Form 8332?
The custodial parent completes Part I to release the claim for the current year, signing and providing their SSN. To release future years, they fill Part II with the specific years and sign. To cancel a prior release, they complete Part III, specify the years, sign, and give a copy to the noncustodial parent. The noncustodial parent then attaches the form to their tax return each year the claim is used.
What happens if IRS Form 8332 is filed incorrectly?
If the noncustodial parent does not attach the signed Form 8332 to their return, they cannot claim the exemption or the child tax credit for that year.
Do I need a separate Form 8332 for each child?
The form header states “Attach a separate form for each child.” Verify that each child has its own completed Form 8332.
Can I use my divorce decree instead of Form 8332?
The rules differ by the decree’s effective date. Confirm the decree is between 1984‑2009 and contains all required statements; otherwise use Form 8332.
What if my divorce decree was finalized after 2008?
Post‑2008 decrees are not allowed to replace the form. Use Form 8332 regardless of decree date.
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