Form 8332

The Importance Of Form 8332

Divorced taxpayers with children that fail to include an executed Form 8332 with their tax return will lose the exemption for that particular tax year. Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) allows parents to do the following.

  • Release a claim to exemption for a child so that the noncustodial parent can claim an exemption for the child.
  • Revoke a previous release of claim to exemption for a child.