If you are a custodial parent and want your former spouse or
another guardian to claim your child on his tax return, you will need to
complete Internal Revenue Service Form 8332. Also, if you previously completed
this form and you now want to begin claiming your child again, you will need to
complete a new Form 8332. If you do not complete this form before tax returns
are filed, you can delay the noncustodial parents, and your own, tax return. Have
a question? Get an answer from a lawyer now!
Instructions
1 - Read the requirements to file Form 8332 to determine if
you can file the form. To be a qualifying child of the noncustodial parent, the
child must have received more than 50 percent of his financial support from one
or both parents and have been in the custody of one of the parents for more
than half the year.
2 - Complete part 1 of the form if you want to release your
right to claim your child as a dependent for one year. Fill in the name of your
child beside the statement “I agree not to claim an exemption for.” Fill in the
tax year. Sign in the signature location. Fill in your Social Security number
on the document where it states “Custodial parent’s SSN.” Date the document.
3 - Complete part 2 of the document if you will be releasing
your claim for multiple years. Fill in the name of your child, your Social
Security number and the date, then sign the form. Write the specific years you
agree to release your claim on the blank line following the words “For the tax
year(s).” For example, write 2012-2014. You may also write the phrase “For all
future years” if you do not plan on claiming your child on your tax return
again.
4 - Complete part 3 of the document if you want to revoke
your previous agreement not to claim your child. Fill in your child’s name,
your Social Security number and the date, then sign the document. Write the
specific years you want to revoke your previous agreement or the phrase “For
all future years.”
5 - Attach a copy of your divorce decree or other agreement
in lieu of Form 8332 if the decree is dated 2008 or earlier. The document
should state that the noncustodial parent has the right to claim his child as a
dependent; the custodial parent has no intent to claim the child as a dependent
and specify the number of years this agreement is in effect. Include the cover
page of your decree, being sure to list the custodial parent’s Social Security
number, the pages that dictate the agreement and the signature page.
6 - Attach Form 8332 with your other tax forms. Submit to
the Internal Revenue Service before April 15.
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