8332 Release/Revocation of Release of Claim to Exemption for

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT

8332

Release/Revocation of Release of Claim
to Exemption for Child by Custodial Parent

Form
(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Attach a separate form for each child.
Go to www.irs.gov/Form8332 for the latest information.

Name of noncustodial parent

OMB No. 1545-0074
Attachment
Sequence No. 115

Noncustodial parent’s
social security number (SSN)

Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other
dependents. It doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household
filing status. See the instructions and Pub. 501.

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

.

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

Part III

Custodial parent’s SSN

Date

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

General Instructions
What’s New
Enhanced senior deduction. If you were
born before January 2, 1961, you may be
eligible for an enhanced deduction for seniors.
Your deduction will be limited if your modified
adjusted gross income is more than $75,000
($150,000 if married filing jointly). For more
information, see the Instructions for Form
1040.
Exemption deduction terminated for
certain exemptions. The deduction for
certain personal exemptions other than the
enhanced deduction for seniors is terminated
for tax years after 2017 by P.L. 119-21,
commonly known as the One Big Beautiful Bill
Act.
Although taxpayers can’t claim a deduction
for exemptions, other than the enhanced
deduction for seniors, eligibility for the
exemption remains important for determining
who may claim the credit for other
dependents, as well as other tax benefits. See
Pub. 501 for details.

Custodial parent’s SSN

Purpose of Form
If you are the custodial parent, you can use
this form to do the following.
• Release a claim to exemption for your child
so that the noncustodial parent can claim an
exemption for the child and claim the child tax
credit, the additional child tax credit, and the
credit for other dependents (if applicable).
• Revoke a previous release of claim to
exemption for your child.
Release of claim to exemption. Complete
this form (or sign a similar statement
containing the same information required by
this form) and give it to the noncustodial
parent. The noncustodial parent must attach
this form or similar statement to his or her tax
return each year the exemption is claimed.
Use Part I to release a claim to the exemption
for the current year. Use Part II if you choose
to release a claim to exemption for any future
year(s).
Note: If the decree or agreement went into
effect after 1984 and before 2009, you can
attach certain pages from the decree or
agreement instead of Form 8332, provided
that these pages are substantially similar to
Form 8332. See Post-1984 and pre-2009
decree or agreement on page 2.

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 13910F

Date

Revocation of release of claim to
exemption. Use Part III to revoke a previous
release of claim to an exemption. The
revocation will be effective no earlier than the
tax year following the year in which you
provide the noncustodial parent with a copy
of the revocation or make a reasonable effort
to provide the noncustodial parent with a
copy of the revocation. Therefore, if you
revoked a release on Form 8332 and provided
a copy of the form to the noncustodial parent
in 2018, the earliest tax year the revocation
can be effective is 2019. You must attach a
copy of the revocation to your tax return each
year the exemption is claimed as a result of
the revocation. You must also keep for your
records a copy of the revocation and
evidence of delivery of the notice to the
noncustodial parent, or of reasonable efforts
to provide actual notice.

Custodial Parent and
Noncustodial Parent
The custodial parent is generally the parent
with whom the child lived for the greater
number of nights during the year. The
noncustodial parent is the other parent. If the
child was with each parent for an equal
number of nights, the custodial parent is the
parent with the higher adjusted gross income.
For details and an exception for a parent who
works at night, see Pub. 501.
Form 8332 (Rev. 12-2025) Created 11/4/25

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Signature of custodial parent releasing claim to exemption

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Form 8332 (Rev. 12-2025)

Dependent Child
A dependent is either a qualifying child or a
qualifying relative. See the instructions for
your tax return for the definition of these
terms. Generally, a child of divorced or
separated parents will be a qualifying child of
the custodial parent. However, if the special
rule below applies, then the child will be
treated as the qualifying child or qualifying
relative of the noncustodial parent for
purposes of the dependency exemption, the
child tax credit, the additional child tax credit,
and the credit for other dependents.

A child is treated as a qualifying child or a
qualifying relative of the noncustodial parent if
all of the following apply.
1. The child received over half of his or her
support for the year from one or both of the
parents (see the Exception below). If you
received payments under the Temporary
Assistance for Needy Families (TANF)
program or other public assistance program
and you used the money to support the child,
see Pub. 501.
2. The child was in the custody of one or
both of the parents for more than half of the
year.
3. Either of the following applies.
a. The custodial parent agrees not to claim
an exemption for the child by signing this
form or a similar statement. If the decree or
agreement went into effect after 1984 and
before 2009, see Post-1984 and pre-2009
decree or agreement below.
b. A pre-1985 decree of divorce or separate
maintenance or written separation agreement
states that the noncustodial parent can claim
the child as a dependent. But the
noncustodial parent must provide at least
$600 for the child’s support during the year.
This rule does not apply if the decree or
agreement was changed after 1984 to say
that the noncustodial parent cannot claim the
child as a dependent.
For this rule to apply, the parents must be
one of the following.
• Divorced or legally separated under a
decree of divorce or separate maintenance.
• Separated under a written separation
agreement.
• Living apart at all times during the last 6
months of the year.
If this rule applies, and the other
dependency tests in the instructions for your
tax return are also met, the noncustodial
parent can claim an exemption for the child.
Exception. If the support of the child is
determined under a multiple support
agreement, this special rule does not apply,
and this form should not be used.
Post-1984 and pre-2009 decree or
agreement. If the divorce decree or
separation agreement went into effect after

The noncustodial parent must
attach the required information
even if it was filed with a return in
CAUTION an earlier year.
Post-2008 decree or agreement. If the
divorce decree or separation agreement went
into effect after 2008, the noncustodial parent
can’t attach certain pages from the decree or
agreement instead of Form 8332.

!
▲

Specific Instructions
Custodial Parent
Part I. Complete Part I to release a claim to
exemption for your child for the current tax
year.
Part II. Complete Part II to release a claim to
exemption for your child for 1 or more future
years. Write the specific future year(s) or “all
future years” in the space provided in Part II.

TIP

To help ensure future support, you
may not want to release your
claim to the exemption for the
child for future years.

Part III. Complete Part III if you are revoking a
previous release of claim to exemption for
your child. Write the specific future year(s) or
“all future years” in the space provided in
Part III.
The revocation will be effective no earlier
than the tax year following the year you
provide the noncustodial parent with a copy
of the revocation or make a reasonable effort
to provide the noncustodial parent with a
copy of the revocation. Also, you must attach
a copy of the revocation to your tax return for
each year you are claiming the exemption as
a result of the revocation. You must also keep
for your records a copy of the revocation and
evidence of delivery of the notice to the
noncustodial parent, or of reasonable efforts
to provide actual notice.

Example. In 2015, you released a claim to
exemption for your child on Form 8332 for the
years 2016 through 2020. In 2018, you
decided to revoke the previous release of
exemption. If you completed Part III of Form
8332 and provided a copy of the form to the
noncustodial parent in 2018, the revocation
will be effective for 2019 and 2020. You must
attach a copy of the revocation to your 2019
and 2020 tax returns and keep certain records
as stated earlier.

Noncustodial Parent
Attach this form or similar statement to your
tax return for each year you claim the
exemption for your child. You can claim the
exemption only if the other dependency tests
in the instructions for your tax return are met.
If the custodial parent released his
or her claim to the exemption for
TIP the child for any future year, you
must attach a copy of this form or
similar statement to your tax return
for each future year that you claim the
exemption. Keep a copy for your records.
Note: If you are filing your return
electronically, you must file Form 8332 with
Form 8453, U.S. Individual Income Tax
Transmittal for an IRS e-file Return. See Form
8453 and its instructions for more details.
Paperwork Reduction Act Notice. We ask
for the information on this form to carry out
the Internal Revenue laws of the United
States. You are required to give us the
information. We need it to ensure that you are
complying with these laws and to allow us to
figure and collect the right amount of tax.
You aren’t required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
Generally, tax returns and return information
are confidential, as required by Internal
Revenue Code section 6103.
The average time and expenses required to
complete and file this form will vary
depending on individual circumstances. For
the estimated averages, see the instructions
for your income tax return.
If you have suggestions for making this
form simpler, we would be happy to hear from
you. See the instructions for your income tax
return.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Special Rule for Children of
Divorced or Separated Parents

1984 and before 2009, the noncustodial
parent can attach certain pages from the
decree or agreement instead of Form 8332,
provided that these pages are substantially
similar to Form 8332. To be able to do this,
the decree or agreement must state all three
of the following.
1. The noncustodial parent can claim the
child as a dependent without regard to any
condition (such as payment of support).
2. The other parent will not claim the child
as a dependent.
3. The years for which the claim is released.
The noncustodial parent must attach all of
the following pages from the decree or
agreement.
• Cover page (include the other parent’s SSN
on that page).
• The pages that include all of the information
identified in (1) through (3) above.
• Signature page with the other parent’s
signature and date of agreement.