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Need for Form 8332 Reiterated by Tax Contracts: The taxpayer is the noncustodial parent. The child lives with the custodial parent. A divorce decree or support order grants the taxpayer the right
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Form 8332 is needed to release a claim to exemption for a child or to revoke a previous release of claim to exemption for a child.
The custodial parent is required to file Form 8332 if they want to release their claim to exemption for a child.
Form 8332 can be filled out by providing the necessary information about the child, the custodial parent, and the noncustodial parent.
The purpose of Form 8332 is to allow the custodial parent to release their claim to the child as a dependent, allowing the noncustodial parent to claim them instead.
Form 8332 requires information about the child, including their name and Social Security number, as well as information about both parents.
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