Form 8332 – Noncustodial Parent
Form 8332, titled “Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent,” is used by the custodial parent to release their claim to a child as a dependent. This allows the noncustodial parent to claim the child on their tax return for certain tax benefits, provided all applicable requirements are met.
Although the form refers to a “dependency exemption,” the exemption amount is currently suspended (2018–2025). However, the release enables the noncustodial parent to claim:
- Child Tax Credit (CTC)
- Additional Child Tax Credit (ACTC)
- Credit for Other Dependents (if applicable)
Eligibility for Noncustodial Parent to Claim a Child
Special Rule for Divorced or Separated Parents
A child is treated as a dependent of the noncustodial parent only if all the following conditions are satisfied:
- The parents are divorced, legally separated, or lived apart for the last six months of the year
- The child received more than half of their total support from one or both parents combined
- The child was in the custody of one or both parents for more than half the year
- The custodial parent (the parent with whom the child lived for the greater number of nights during the year) signs Form 8332 releasing the claim.
The noncustodial parent is not required to provide more than half of the child’s support.
Important Limitations
- Even with Form 8332, the noncustodial parent cannot claim:
- Head of Household filing status
- Earned Income Credit (EIC)
- Child and Dependent Care Credit
- These benefits remain with the custodial parent.
Special Rules Based on Divorce or Separation Agreements
Pre-1985 Decrees
If the agreement predates 1985, the noncustodial parent may claim the child if:
- They provide at least $600 in support during the year, and
- The agreement explicitly allows the claim
1985–2008 Decrees
If the agreement was executed between 1985 and 2008, the noncustodial parent may attach relevant pages of the decree instead of Form 8332, provided the document includes:
- A statement allowing the noncustodial parent to claim the child
- A statement that the custodial parent will not claim the child
- The specific tax years covered
For agreements executed after 2008:
Post-2008 Decrees
- Form 8332 must be used
- Attaching decree pages alone is not permitted
How to Use Form 8332
- Part I: Custodial parent releases exemption for the current tax year.
- Part II: Custodial parent releases exemption for one or more future years (specify years or “all future years”).
- Part III: Custodial parent revokes a previous release. The revocation is effective no earlier than the tax year following delivery of notice to the noncustodial parent. For example, if revocation is provided in 2025, it becomes effective in 2026.
Noncustodial Parent’s Responsibilities
- Attach Form 8332 (or a valid substitute for older agreements) to the tax return for each applicable year
- Ensure all other dependency requirements (relationship, age, etc.) are satisfied
- Follow special rules if relying on pre-1985 agreements.
Final Note
This rule transfers only the dependency claim for specific tax credits. It does not transfer all tax benefits related to the child, which remain with the custodial parent unless otherwise allowed by law.
Source:
Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Disclaimer: Always verify details with current IRS forms, instructions, and your state’s Department of Revenue. For complex situations, consult a CPA or tax attorney.