This Form 8332 guide explains the IRS Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent. Form 8332 documents the release or revocation of the claim to specified child-related tax benefits under the applicable rules. It does not transfer every child-related tax benefit and does not replace the underlying custody and qualifying-person analysis for unrelated credits or filing status.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8332 does and who prepares it
A custodial parent uses the release or revocation process when the form instructions apply.
For the connected reporting route, see Form 1040 (Schedule 8812). Keep the role of that document separate from the task explained on this page.
| Official form | Form 8332 |
|---|---|
| IRS title | Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent |
| Guide period | the applicable reporting period |
| Target version | Dec 2025 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 8332 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8332 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 8332
- Child identifying information.
- Parent identification.
- Tax years covered by the release.
- Custody and prior release records.
- Required notices for a revocation.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8332
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Section references are to the Internal Revenue Code unless otherwise noted.
The custodial parent is generally the parent with whom the child lived for the greater number of nights during the year. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501, Dependents, Standard Deduction, and Filing Information.
A dependent is either a qualifying child or a qualifying relative. See the instructions for your tax return for the definition of these terms. Generally, a child of divorced or separated parents will be a qualifying child of the custodial parent. However, if the special rule below applies, then the child will be treated as the qualifying child or qualifying relative of the noncustodial parent for purposes of the dependency exemption, the CTC, the ACTC, and the credit for other dependents.
• Divorced or legally separated under a decree of divorce or separate maintenance. • Separated under a written separation agreement. • Living apart at all times during the last 6 months of the year. If this rule applies, and the other dependency tests in the instructions for your tax return are also met, the noncustodial parent can claim the child as a dependent.
Additional reporting conditions
Post-1984 and pre-2009 decree or agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can attach certain pages from the decree or agreement instead of Form 8332, if those pages contain the same required information as Form 8332. To be able to do this, the decree or agreement must state all three of the following. 1. The noncustodial parent can claim the child as a dependent without regard to any condition (such as payment of support). 2.
The other parent will not claim the child as a dependent. 3. The years for which the claim is released. The noncustodial parent must attach all of the following pages from the decree or agreement. • Cover page (include the other parent’s social security number on that page). • The pages that include all of the information identified in (1) through (3) above. • Signature page with the other parent’s signature and date of agreement.
Caution: The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can’t attach certain pages from the decree or agreement instead of Form 8332.
Calculations and supporting information
Example. In 2022, you released a claim to exemption for your child on Form 8332 for the years 2023 through 2027. In 2025, you decided to revoke the previous release of exemption. If you completed Part III of Form 8332 and provided a copy of the form to the noncustodial parent in 2025, the revocation will be effective for 2026 and 2027. You must attach a copy of the revocation to your 2026 and 2027 tax returns and keep certain records as stated earlier.
Exceptions and related reporting
General Instructions Purpose of Form If you are the custodial parent, you can use this form to do the following. • Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child and claim the child tax credit, the additional child tax credit, and the credit for other dependents (if applicable). • Revoke a previous release of claim to exemption for your child. Release of claim to exemption.
Complete this form (or sign a similar statement containing the same information required by this form) and give it to the noncustodial parent. The noncustodial parent must attach this form or similar statement to his or her tax return each year the exemption is claimed. Use Part I to release a claim to the exemption for the current year. Use Part II if you choose to release a claim to exemption for any future year(s).
Note: If the decree or agreement went into effect after 1984 and before 2009, you can attach certain pages from the decree or agreement instead of Form 8332, provided that these pages are substantially similar to Form 8332. See Post-1984 and pre-2009 decree or agreement on page 2.
Further form details
Revocation of release of claim to exemption. Use Part III to revoke a previous release of claim to an exemption. The revocation will be effective no earlier than the tax year following the year in which you provide the noncustodial parent with a copy of the revocation or make a reasonable effort to provide the noncustodial parent with a copy of the revocation.
Therefore, if you revoked a release on Form 8332 and provided a copy of the form to the noncustodial parent in 2025, the earliest tax year the revocation can be effective is 2026. You must attach a copy of the revocation to your tax return each year the exemption is claimed as a result of the revocation. You must also keep for your records a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or of reasonable efforts to provide actual notice.
Dependent Child A dependent is either a qualifying child or a qualifying relative. See the instructions for your tax return for the definition of these terms. Generally, a child of divorced or separated parents will be a qualifying child of the custodial parent. However, if the special rule below applies, then the child will be treated as the qualifying child or qualifying relative of the noncustodial parent for purposes of the dependency exemption, the child tax credit, the additional child tax credit, and the credit for other dependents.
Further form details
• Signature page with the other parent’s signature and date of agreement. Caution: The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Post-2008 decree or agreement. If the divorce decree or separation agreement went into effect after 2008, the noncustodial parent can’t attach certain pages from the decree or agreement instead of Form 8332.
A practical example
Parents agree on a release for a specified year. They identify the benefits to which the form applies, complete the year information carefully and separately review other child-related benefits under their own eligibility rules.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8332
- Specify the tax years and action accurately.
- Do not assume the release transfers earned income credit or every filing-status benefit.
- Retain the signed documentation needed for the return treatment.
Questions about Form 8332
Does receiving or downloading this form mean I must file it?
A custodial parent uses the release or revocation process when the form instructions apply. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Specify the tax years and action accurately. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include child identifying information, parent identification, tax years covered by the release. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.
- Schedule 8812 2026 (Form 1040): Draft PDF & Credits for Qualifying Children and Other Dependents Guide
- Schedule EIC 2026 (Form 1040): Draft PDF & Earned Income Credit Qualifying Child Information Guide
- Form 2441 2026: Draft PDF & Child and Dependent Care Expenses Guide
- 1040 Form 2026: Draft PDF & Instructions for Filing in 2027