Form 8332 is the form a custodial parent signs to release their claim to a child's exemption so the noncustodial parent can claim the child, along with the child tax credit, the additional child tax credit and the credit for other dependents. The noncustodial parent attaches it to their return every year they claim the child, and the custodial parent can revoke it later, but only from the following tax year.
It's one of the simplest IRS forms to fill in and one of the easiest to get wrong, because it changes who gets valuable credits. Everything below comes from the Rev. December 2025 form and its instructions.
Who is the custodial parent?
The custodial parent is generally the parent the child lived with for the greater number of nights during the year. The other parent is the noncustodial parent. If the nights were equal, the custodial parent is the one with the higher adjusted gross income. Pub. 501 covers an exception for a parent who works at night.
When the special rule applies
A child is treated as the noncustodial parent's qualifying child or qualifying relative only if all of these apply:
- The child received over half of their support for the year from one or both parents.
- The child was in the custody of one or both parents for more than half the year.
- The custodial parent signs Form 8332 or a similar statement (or an older decree qualifies, see below).
The parents must also be divorced or legally separated under a decree, separated under a written separation agreement, or living apart at all times during the last 6 months of the year. If the child's support is set by a multiple support agreement, this rule doesn't apply and the form shouldn't be used.
The three parts of the form
| Part | Use it to | What to write |
|---|---|---|
| Part I | Release the claim for the current tax year | The child's name and the year |
| Part II | Release the claim for future years | The specific years, or "all future years" |
| Part III | Revoke an earlier release | The specific future years, or "all future years" |
You need a separate form for each child. The instructions add a tip worth taking seriously: to help ensure future support, you may not want to release the claim for future years.
Revoking a release: the one-year delay
A revocation works no earlier than the tax year after the year you give the other parent a copy (or make a reasonable effort to). The IRS example: you released the claim in 2022 for 2023 through 2027, then revoked it in 2025 and gave the other parent a copy that year. The revocation covers 2026 and 2027, not 2025. You attach a copy of the revocation to each return where you claim the child because of it, and keep proof that you delivered it or tried to.
Divorce decrees instead of the form
| Decree or agreement took effect | Can it replace Form 8332? |
|---|---|
| Before 1985 | If it says the noncustodial parent can claim the child and they provide at least $600 of support in the year (as of October 2026) |
| After 1984 and before 2009 | Yes, by attaching the cover page, the pages with the release terms and the signature page, if it releases the claim unconditionally, says the other parent won't claim, and names the years |
| After 2008 | No. You must use Form 8332 or a similar statement |
For decree pages, the noncustodial parent must attach them every year, even if they were filed with an earlier return.
What each parent does, step by step
- Custodial parent: decide whether you're releasing one year (Part I) or future years too (Part II). Name the child and the year or years.
- Custodial parent: sign and date it, add your SSN, and give the signed form or a similar statement with the same information to the other parent. Keep a copy.
- Noncustodial parent: check you also meet the other dependency tests in your return's instructions. The release doesn't replace them.
- Noncustodial parent: attach the form (or the qualifying decree pages) to your return for every year you claim the child.
- Either parent: if circumstances change, the custodial parent uses Part III to revoke for future years and keeps proof of delivery.
A "similar statement" is allowed, but it has to contain the same information the form asks for. Using the form itself is the simplest way to make sure nothing's missing.
Filing it with an e-filed return
If you're the noncustodial parent and you file electronically, you send Form 8332 with Form 8453, the transmittal for an IRS e-file return. Paper filers simply attach it. Either way, it goes with every return where you claim the child, including each future year covered by a Part II release.
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The credits that move with the release have their own rules too. If you claim them through a paid preparer, expect questions on the Form 8867 due diligence checklist, and remember to update your W-4 if who claims the child changes your withholding.
The verdict
If you're the custodial parent, release one year at a time unless you've got a solid reason not to, and keep a signed copy. If you're the noncustodial parent, don't claim the child without the signed form in hand, and attach it every year. Most disputes here come from a release that was promised but never signed.
Frequently asked questions
Who signs Form 8332?
The custodial parent signs it to release their claim, and gives it to the noncustodial parent, who attaches it to their return.
Does Form 8332 release the child tax credit?
Yes. It lets the noncustodial parent claim the exemption and the child tax credit, additional child tax credit and credit for other dependents, if the other tests are met.
When does revoking Form 8332 take effect?
No earlier than the tax year after the year you give the other parent a copy of the revocation or make a reasonable effort to.
Do I need a separate Form 8332 for each child?
Yes. The form says to attach a separate form for each child.
Can I attach my divorce decree instead of Form 8332?
Only if it took effect after 1984 and before 2009 and meets the IRS conditions. For decrees after 2008, you must use Form 8332 or a similar statement.
