What is Form 8332, Release of Claim to Exemption for Child by Custodial Parent

Written by  Andrew Coleman, CPA

Last updated Feb 12, 2026

Form 8332 is crucial – especially for divorced or separated parents.

This IRS form plays a vital role in determining which parent gets to claim specific tax benefits related to a child.

In this article, we’ll explain what Form 8332 is, how to complete it step by step, and how it impacts key tax benefits.

What is Form 8332?

Form 8332, officially known as the Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, lets the parent the child lives with most of the time (the custodial parent) sign over the right for the other parent to claim the child for certain tax breaks - mainly the Child Tax Credit (and related credits). It does not let the other parent file as Head of Household, claim the Earned Income Tax Credit (EITC) for that child, or claim the child and dependent care credit.

Why is it important:

• A divorce decree alone usually isn’t enough. For divorce decrees executed after Dec 31, 2008, the IRS generally requires the noncustodial parent to attach Form 8332 (or a substantially similar statement) to the return.
• This form ensures the IRS has clear documentation of which parent is claiming the child for specific tax benefits.
• It allows the noncustodial parent to claim the Child Tax Credit and other related benefits while maintaining compliance with tax laws.

Quick note: Even though personal exemptions were suspended under the Tax Cuts and Jobs Act, Form 8332 remains essential for other benefits tied to dependents.

How to use Form 8332

The parent the child lives with most of the time fills out and signs Form 8332, then gives it to the other parent. The other parent must attach that signed form (or an IRS-accepted similar statement) to their tax return for each year they claim the child.

NB! The non-custodial parent can only claim the child as a dependent for the tax year(s) specified on the form.

Form 8332 preview

Step-by-step completion guide

Form 8332 has three key sections, each serving a specific purpose. Even though personal exemptions are currently suspended, the form still matters because it’s the IRS mechanism for allowing the noncustodial parent to claim the child for the Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents (when eligible).

Here’s how to complete them:

Part I: Release of Claim to Exemption for Current Year

Use this section to release the child claim for the current tax year (for purposes of the Child Tax Credit/related credits, when eligible).

Fill out the child’s name, Social Security number, and tax year in question.

Part II: Release of Claim to Exemption for Future Years

Use this section to release the child claim for multiple future years (for CTC/related credits, when eligible).

Specify the range of tax years for which the noncustodial parent can claim the child.

Part III: Revocation of Release of Claim to Exemption for Future Year(s)

Use this section if you previously allowed the noncustodial parent to claim the child but wish to revoke that permission for upcoming years.

To revoke, complete Part III, give a copy to the noncustodial parent, and attach the revocation to your tax return for the first year you’re taking the claim back (and keep proof you provided it).

Key information required:

• The child’s full name and Social Security number.
• Tax year(s) for which the release or revocation applies.
• The custodial parent’s name, Social Security number, and signature.

Tax benefits affected

Filing Form 8332 allows the noncustodial parent to claim some – but not all – tax benefits related to the child.

Here’s a breakdown:

• Child Tax Credit (CTC): The noncustodial parent may be able to claim the CTC (and related credits) if they’re otherwise eligible and they attach a signed Form 8332 (or similar statement) to the return.
• Earned Income Credit (EIC): This benefit remains with the custodial parent, as it is tied to physical custody.
• Head of Household Filing Status: The custodial parent retains eligibility for this status, regardless of Form 8332.
• Child and Dependent Care Credit: Typically, only the custodial parent can claim this credit.

Pro tip: Always consult a tax professional to ensure you’re maximizing your benefits and complying with IRS regulations.

How to file Form 8332 electronically

You can e-file a return that includes Form 8332. The custodial parent must sign the form, then the noncustodial parent typically uploads/attaches a scanned copy (PDF) in their tax software when e-filing (or follows the software’s attachment steps). Keep the signed original with your records.

Benefits of Form 8332 or - when to use one

There are benefits to using Form 8332 when deciding which parent will claim the child for tax purposes.

Some of these benefits include:

• For one, it allows the non-custodial parent to claim the child-related tax credits and deductions, which can significantly reduce their tax liability. It can allow the noncustodial parent to claim the Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents (when eligible).
• Using form 8332 can help prevent disputes between parents about the dependency exemption and reduce the risk of an audit by the IRS.

Form 8332 does not transfer the Earned Income Tax Credit (EITC). EITC generally stays with the custodial parent because it’s tied to where the child lived.

NOTE! Even if a divorce decree or separation agreement says who can claim the child, the IRS generally requires Form 8332 (or a substantially similar statement) signed by the custodial parent and attached to the noncustodial parent’s return for the year(s) claimed.

Requirements for Form 8332

There are a few requirements that must be met in order to use Form 8332 to claim a child as a dependent on your tax return.

These requirements include:

• The child must be a qualifying child or qualifying relative, as defined by the IRS.
• The non-custodial parent must have been granted the right to claim the child as a dependent by a divorce or separation agreement or by a court order.
• The custodial parent must sign Form 8332 and provide it to the non-custodial parent.
• You don’t need a separate written agreement if Form 8332 is properly completed and signed. Form 8332 itself specifies the tax year(s) covered by the release or revocation.