Fill out Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) online
Form 8332 allows a custodial parent to release their claim to a child's dependency exemption so the noncustodial parent can claim the child tax credit, the additional child tax credit, and the credit for other dependents. It can also be used to revoke a previously signed release.
How to fill out Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent)
Identify the child and tax years
Enter the child's name and Social Security number. Specify the tax year(s) for which the release applies. You can release the claim for a single year, multiple specific years, or all future years.
Complete Part I (Release of Claim)
The custodial parent signs Part I to release their claim to the dependency exemption for the specified child and tax years. This allows the noncustodial parent to claim the child tax credit.
Complete Part II or III if revoking a prior release
If you previously signed a release and want to revoke it, complete Part II (for a release that applied to future years) or Part III (for a release that applied to specific years). A revocation applies only to future tax years.
Provide the form to the noncustodial parent
Give the signed original or a copy to the noncustodial parent. They must attach it to their tax return each year they claim the child. The custodial parent should keep a copy for their own records.
About Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent)
Who needs this form
Custodial parents who want to allow the noncustodial parent to claim the child tax credit for one or more children. Also used by custodial parents who previously signed a release and now want to revoke it for future tax years.
Where to submit
The noncustodial parent attaches Form 8332 (or a similar written declaration) to their Form 1040 or 1040-SR each year they claim the child. The custodial parent keeps a copy for their records.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Assuming the release also transfers the right to claim the Earned Income Credit or head of household status (it does not; those remain with the custodial parent)
- Not specifying the tax year(s) for which the release applies, making the form ambiguous
- Failing to attach the signed form to the noncustodial parent's tax return
- Not understanding that a revocation only applies to future tax years, not years already filed
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