Form 8332 Release of Child Exemption Form for Divorced Parents (2025): Edit Online Free & Download PDF
Release of Child Exemption Form for Divorced Parents: Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
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Form 8332 in short
Form 8332 lets a custodial parent release the claim to a child's exemption so the noncustodial parent can claim the child, including for the child tax credit, additional child tax credit, and credit for other dependents. It can cover the current year, future years, or revoke an earlier release. The custodial parent signs it and the noncustodial parent attaches it to their return. The instructions are printed on the form.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. December 2025 (checked 2026-10-25) |
| Who fills it in | The custodial parent completes and signs it. The noncustodial parent attaches it, or a similar signed statement, to their tax return each year they claim the child. A custodial parent who revokes a release attaches a copy of the revocation to their own return for each year it applies. Use a separate form for each child. |
| Who receives it | The noncustodial parent receives the signed release from the custodial parent. The IRS receives it attached to the return of the parent claiming the child. |
| Where to send it | Attach it to the tax return of the parent claiming the exemption. If that return is e-filed, the form says to file Form 8332 with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. |
| Deadline | Attached to the return for each tax year the exemption is claimed. A revocation takes effect no earlier than the tax year after the year the custodial parent gives, or makes a reasonable effort to give, a copy to the noncustodial parent. |
| Official links | Official page · Official PDF |
What changed
The current revision is December 2025. The About Form 8332 page lists no recent developments.
How to fill out Form 8332, line by line
| Top | Noncustodial parent's name and SSN Enter the name and social security number of the parent who will claim the child. |
| Part I | Release for the current year Enter the child's name and the tax year. The custodial parent signs, enters their SSN, and dates it. |
| Part II | Release for future years Enter the child's name and write the specific future years, or "all future years". The custodial parent signs, enters their SSN, and dates it. |
| Part III | Revocation of an earlier release Enter the child's name and the specific future years, or "all future years", that the revocation covers. The custodial parent signs, enters their SSN, and dates it. |
Common mistakes to avoid
- Using one form for several children. The form says to attach a separate form for each child.
- The noncustodial parent attaching it only in the first year. The form says to attach a copy for each year the child is claimed, even for a multi-year release.
- Expecting a revocation to apply to the current year. It applies no earlier than the following tax year.
- Not keeping proof of delivery of a revocation. The form says to keep a copy and evidence of delivery or reasonable efforts.
- Attaching pages of a divorce decree that took effect after 2008 instead of Form 8332. The form says that is not allowed for post-2008 decrees.
- Using Form 8332 when the child's support is set under a multiple support agreement. The form says it should not be used then.
- E-filing without sending Form 8332 with Form 8453.
Questions about Form 8332
Who is the custodial parent?
Generally the parent the child lived with for more nights during the year. If the nights were equal, it is the parent with the higher adjusted gross income. Pub. 501 has an exception for a parent who works at night.
Can the noncustodial parent claim the child tax credit with this form?
Yes, if the special rule for divorced or separated parents and the other dependency tests are met. The form says it applies to the child tax credit, additional child tax credit, and credit for other dependents.
Can I use pages from my divorce decree instead?
Only if the decree or agreement took effect after 1984 and before 2009 and states the three items the form lists. For decrees after 2008, Form 8332 or a similar statement is needed.
How do I take back a release I signed?
Complete Part III and give a copy to the noncustodial parent. For example, a revocation delivered in 2025 can take effect for 2026 at the earliest.
Do both parents need to sign?
The form has signature lines only for the custodial parent. The noncustodial parent attaches it to their return.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.