EFTA01222784.pdf

Foml 8332 (Rev. January 2010) Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent OMB No. 1545-0074 Attachment 0rostment of tno Trea:cxy Sequence No. 115 intemal Revenue Servne ► Attach a separate form for each child. Name of noncustodial parent Noncustodial parent's social security number (SSN) ► Part I Release of Claim to Exemption for Current Year I agree not to claim an exemption for Name of child for the tax year 20_ Signets° of custodial parent releasing claim to exemption Custodial parent's SSN Date Note. If you choose not to claim an exemption for this child for future tax years, also complete Part II. Part II Release of Claim to Exemption for Future Years (If completed, see Noncustodial Parent on page 2.) I agree not to claim an exemption for Name of child for the tax year(s) (Specify. See instructions.) Signature of custodial parent releasing claim to exemption Custodial parent's SSN Date Part III Revocation of Release of Claim to Exemption for Future Year(s) I revoke the release of claim to an exemption for Name of child for the tax year(s) (Specify. See instructions.) Signature of custodial parent revoking the release of claim to exemption Custodial parent's SSN Date General Instructions information required by this form) and give it to of delivery of the notice to the noncustodial the noncustodial parent. The noncustodial parent, or of reasonable efforts to provide What's New parent must attach this form or similar actual notice. statement to his or her tax return each year the Post-2008 decree or agreement If the exemption is claimed. Use Part Ito release a Custodial Parent and divorce decree or separation agreement went claim to the exemption for the current year. into effect after 2008, the noncustodial parent Use Part II if you choose to release a claim to Noncustodial Parent cannot attach certain pages from the decree exemption for any future year(s). or agreement instead of Form 8ft19. See The custodial parent is generally the parent Note. If the decree or agreement went into with whom the child lived for the greater Release of claim to exemption below. effect after 1984 and before 2009, you can number of nights during the year. The Definition of custodial parent New rules attach certain pages from the decree or noncustodial parent is the other parent. If the apply to determine who is the custodial parent agreement instead of Form 8332, provided child was with each parent for an equal and the noncustodial parent. See Custodial that these pages are substantially similar to number of nights, the custodial parent is the Parent and Noncustodial Parent on this page. Form 8332. See Post-1984 and pre-2009 parent with the higher adjusted gross income. decree or agreement on page 2. For details and an exception for a parent who Purpose of Form Revocation of release of claim to works at night, see Pub. 501. If you are the custodial parent, you can use exemption. Use Part III to revoke a previous this form to do the following. release of claim to an exemption. The Exemption for a Dependent revocation will be effective no earlier than the • Release a claim to exemption for your child tax year following the year in which you Child so that the noncustodial parent can claim an provide the noncustodial parent with a copy of A dependent is either a qualifying child or a exemption for the child. the revocation or make a reasonable effort to qualifying relative. See your tax retum • Revoke a previous release of claim to provide the noncustodial parent with a copy of instruction booklet for the definition of these exemption for your child. the revocation. Therefore, if you revoked a terms. Generally, a child of divorced or Release of claim to exemption. This release release on Form 8332 and provided a copy of separated parents will be a qualifying child of of the exemption will also allow the the form to the noncustodial parent in 2010, the custodial parent. However, if the special noncustodial parent to claim the child tax the earliest tax year the revocation can be rule on page 2 applies, then the child will be credit and the additional child tax credit (if effective is 2011. You must attach a copy of treated as the qualifying child or qualifying either applies). Complete this form (or sign a the revocation to your tax return each year the relative of the noncustodial parent for similar statement containing the same exemption is claimed as a result of the purposes of the dependency exemption, the revocation. You must also keep for your child tax credit, and the additional child tax records a copy of the revocation and evidence credit. For Paperwork Reduction Act Notice, see back of form. Rem 8332 (Rev. 1-2010) EFTA01222784