Form 8332: When a Parent Releases a Child Claim
Published November 4, 2026
When parents live apart, only one parent usually claims a child as a dependent. The IRS calls that parent the custodial parent. Sometimes the custodial parent agrees to let the other parent claim the child. The written agreement is Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. IRS: About Form 8332
Who is the custodial parent
The custodial parent is generally the parent with whom the child lived for the greater number of nights during the year. If the child spent an equal number of nights with each parent, the custodial parent is the parent with the higher adjusted gross income. IRS: Form 8332 instructions
A child of divorced or separated parents is generally a qualifying child of the custodial parent. A special rule can change that result in some cases. IRS: Form 8332
When the special rule applies
The child is treated as a qualifying child or qualifying relative of the noncustodial parent if three things are true. First, the child received over half of his or her support for the year from one or both parents. Second, the child was in the custody of one or both parents for more than half of the year. Third, the custodial parent signs Form 8332, or a similar statement with the same information. IRS: Form 8332
Some older divorce decrees work differently. A pre-1985 decree may let the noncustodial parent claim the child if that parent gives at least $600 of support during the year. Decrees that took effect after 1984 and before 2009 can use certain pages in place of the form. IRS: Form 8332
What the form covers
Part I releases the claim for the current year. Part II releases the claim for future years. Part III revokes an earlier release. The form relates to the exemption for the child, the child tax credit, the additional child tax credit, and the credit for other dependents. IRS: Form 8332
Each form covers one child. Use a separate form for each child. IRS: Form 8332
What the noncustodial parent must do
The noncustodial parent must attach the form, or the similar statement, to the tax return each year the child is claimed. Keep a copy for your records. If the release covers future years, attach a copy each of those years. IRS: Form 8332
If you e-file, the IRS says Form 8332 must be filed with Form 8453, the transmittal for an e-filed return. Read the Form 8453 instructions for details. IRS: Form 8332
Revoking a release
The custodial parent can revoke a release using Part III. The revocation is effective no earlier than the tax year after the custodial parent gives the noncustodial parent a copy, or makes a reasonable effort to do so. For example, a revocation given in 2025 can take effect for 2026 at the earliest. Attach a copy of the revocation to each return where the exemption is claimed because of it. Keep proof of delivery. IRS: Form 8332
A simple example
Illustration only, with made-up details. Ana and Ben divorced. Their son lived with Ana for more nights in 2025. Ana signs Form 8332 for 2025 and gives Ben a copy. Ben attaches the form to his 2025 return and claims his son. Ana does not claim the child that year. If Ana wants Ben to claim the child in 2026 too, she must sign another release for that year, or use Part II for future years.
Common mistakes
A frequent mistake is to sign the form, but never give the other parent a copy. Another is to claim a child without attaching the form. Some people also assume a verbal agreement is enough. The IRS form or a similar written statement is what counts. IRS: Form 8332
Custody and support orders are legal documents. Read the order itself before you rely on it, and keep a copy with your tax records.
Steps to take
- Count the nights the child lived with each parent for the year.
- Check whether a decree or agreement names the parent who may claim the child.
- If the custodial parent agrees, complete Form 8332 for each child.
- Give the other parent a signed copy before that parent files.
- The noncustodial parent attaches the form to the return each year it applies.
General information, not advice about your return.
Sources: Sources: IRS, About Form 8332 (https://www.irs.gov/forms-pubs/about-form-8332); IRS Form 8332 (Rev. December 2025) (https://www.irs.gov/pub/irs-pdf/f8332.pdf); IRS, Publication 501 (https://www.irs.gov/forms-pubs/about-publication-501) This is general information, not advice about your specific return.
