Noncustodial parent
The name and social security number (SSN) of the noncustodial parent, and a note on the credits the form applies to.
8332
Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 11
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8332: Release/Revocation of Release of Claim to Exemption for Child
Form 8332 is the Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. The form says a custodial parent can use it to release a claim to exemption for a child so that the noncustodial parent can claim an exemption for the child, or to revoke a previous release.
A note on the form says it applies to certain tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents. The custodial parent signs the release and gives the form to the noncustodial parent, who attaches it to their tax return each year the exemption is claimed. A separate form is attached for each child.
The instructions are printed on the form itself, including the special rule for children of divorced or separated parents and when pages of a divorce decree can be used instead. You can fill out Form 8332 free in your browser on this page and download the result without an account.
What's on Form 8332
Part I: current year
Release of claim to exemption for the current year: the child's name, the tax year, and the custodial parent's signature, SSN and date.
Part II: future years
Release of claim to exemption for future years, with a space to specify the tax year(s), and the custodial parent's signature, SSN and date.
Part III: revocation
Revocation of release of claim to exemption for future year(s), with the child's name, the year(s) and the custodial parent's signature, SSN and date.
Instructions on pages 1 and 2
Definitions of custodial and noncustodial parent, the special rule for children of divorced or separated parents, decree page rules and specific instructions for each part.
How to fill out Form 8332
- 1
Noncustodial parent
Enter the noncustodial parent's name and SSN. The form says to attach a separate form for each child.
- 2
Part I
To release the claim for the current tax year, enter the child's name and the tax year, then the custodial parent signs and enters their SSN and the date.
- 3
Part II
To release the claim for 1 or more future years, write the specific future year(s) or "all future years" in the space provided, then sign and date.
- 4
Part III
To revoke a previous release, write the specific future year(s) or "all future years" in the space provided, then sign and date.
- 5
Give it to the other parent
The form says to give the completed form, or a signed similar statement with the same information, to the noncustodial parent.
Why fill Form 8332 on indox
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Where it goes, timing and records
Attached by the noncustodial parent
The form says the noncustodial parent attaches this form or a similar statement to their tax return for each year the exemption is claimed, including each future year released in Part II.
E-filed returns
The form says that for a return filed electronically, Form 8332 is filed with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.
When a revocation takes effect
In the form's example, a release made in 2022 for 2023 through 2027 and revoked with a copy given in 2025 is revoked for 2026 and 2027.
Revocation records
The form says the custodial parent attaches a copy of the revocation to their return each year the exemption is claimed as a result, and keeps a copy and evidence of delivery or of reasonable efforts to give notice.
Decree pages instead
For a decree after 1984 and before 2009, the form lists the cover page with the other parent's SSN, the pages with the required statements, and the signature page with the other parent's signature and date of agreement.
Post-2008 decrees
The form says that if the decree or agreement went into effect after 2008, the noncustodial parent can't attach pages from it instead of Form 8332.
Related forms
Who fills out Form 8332?
The custodial parent completes and signs the form. The noncustodial parent receives it and attaches it to their own return.
Official sources and the blank
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Questions about Form 8332
Who signs Form 8332?
The custodial parent signs each part used, with their SSN and the date.
Is Form 8332 sent to the IRS by the custodial parent?
The form says the custodial parent gives it to the noncustodial parent, who attaches it to their tax return each year the exemption is claimed.
Which tax benefits does it cover?
A note on the form says it applies to certain tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents.
Who is the custodial parent?
The form says it is generally the parent the child lived with for the greater number of nights during the year. With equal nights, it is the parent with the higher adjusted gross income. Pub. 501 has details.
How is a release revoked?
With Part III. The form says the revocation is effective no earlier than the tax year after the year a copy is given to the noncustodial parent, or a reasonable effort is made to give one.
Can pages from a divorce decree be used instead?
The form says yes for a decree or agreement that went into effect after 1984 and before 2009, if the pages are substantially similar to Form 8332. For one after 2008, it says no.
Can one form cover several children?
No. The form says to attach a separate form for each child.
What if the return is e-filed?
The form says Form 8332 is filed with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.