What Is Form 8836 and Who Needs to File It?

Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, is a tax document for divorced or separated parents. While personal exemptions for dependents are suspended through 2025, this form allows a custodial parent to release their right to claim a child for other tax benefits. By signing Form 8332, the custodial parent enables the noncustodial parent to claim the Child Tax Credit, the additional child tax credit, and the credit for other dependents.

Determining Who Files Form 8332

Form 8332 is used by parents who are divorced, separated, or have lived apart for the last six months of the calendar year. The Internal Revenue Service defines the custodial parent as the one with whom the child lived for the greater number of nights during the tax year. The other parent is the noncustodial parent. If the child spent an equal number of nights with each parent, the parent with the higher adjusted gross income is considered the custodial parent.

Only the custodial parent completes and signs Form 8332. This is done when they agree to let the noncustodial parent claim the child for certain tax benefits. Without this signed form, the noncustodial parent cannot claim the child, even if a divorce decree or separation agreement grants them the right. The form ensures that only one parent claims the transferable tax benefits in a given year.

Not all tax benefits are transferable with Form 8332. The custodial parent, if they qualify, retains the exclusive right to claim the Earned Income Credit, the Dependent Care Credit, and the Head of Household filing status. These benefits cannot be transferred to the noncustodial parent.

Information Required to Complete the Form

To complete Form 8332, you will need the full name and Social Security Number for the child. The form also requires the full name and Social Security Number of both the custodial parent who is releasing the claim and the noncustodial parent who will be claiming the child.

The form is divided into parts for releasing the claim for different periods. Part I is used to release the claim for the current tax year only. Part II is used to release the claim for future years, and you must specify the exact years or state “all future years.”

How to File the Completed Form

The custodial parent must sign and date the appropriate part to make the release official. If releasing the claim for only the current year, the custodial parent signs Part I; for future years, they must sign Part II. After signing, the custodial parent provides the completed form to the noncustodial parent.

The noncustodial parent is responsible for submitting the form to the IRS. A copy of the signed Form 8332 must be attached to the noncustodial parent’s Form 1040 or 1040-SR for each year they claim the child. The custodial parent does not file this form with their own tax return.