# Form 8332

URL: https://pdf.net/pdf-forms/tax-forms/form-8332
Category: Tax Forms
Attributes: Official IRS form, Trusted by accountants

IRS Form 8332 is used by a child’s custodial parent to release their claim to exemption for the child, thus allowing the noncustodial parent to claim it instead. However, it is also used to revoke that release.

You can use our printable Form 8332 to fill it out online and download within minutes. After that, you can print it out and mail it or submit it electronically.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/b213fce3bb96005e9981959007530a067d042f86.pdf)

## How to Fill Out Form 8332

Step 1: Open Form 8332 in our PDF editor.

Step 2: Write the name and SSN of the noncustodial parent, according to the Form 8332 instructions.

Step 3: Complete Part I if you want to release the claim to exemption only for the current year.

Step 4: Complete Part II if you want to release the claim for future years.

Step 5: Complete Part III if you want to revoke the release.

Step 6: Sign the form and submit it to the noncustodial parent, who should send it to the IRS.



## Facts

### What Is Form 8332 Used For?

Form 8332 is used to release a claim to exemption for a child and allow the noncustodial parent to claim it on their tax return instead. Also, it’s used to revoke a previous release. That’s why the official title “Form 8332 - Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.”

This applies to parents who are divorced or legally separated. Also, Form 8332 for unmarried parents works the same way; the custodial parent still holds the default right to the exemption and must sign the release for the noncustodial parent to claim it.

### Who Should Use Form 8332?

Form 8332 is used by the custodial parent who automatically has the right to claim exemption for a child on their tax return. The custodial parent is typically the parent with whom the child spends more time, or, if the time is divided equally, has a higher adjusted gross income.

### When Is Form 8332 Due?

Form 8332 is attached to the noncustodial parent’s income tax return, so its due date is on the day you file Form 1040. In other words, it should be submitted by April 15th, unless that date falls on a national holiday or a weekend. If so, the Form 8332 deadline is pushed to the next business day.

### What Happens If Form 8332 Is Not Submitted?

If Form 8332 isn’t submitted, the noncustodial parent won’t be able to claim any child-related exemptions and benefits. If they do claim credits without this form, they may face penalties and interest for underpaying taxes.

### How and Where Do I File the Form 8332?

You should file Form 8332 with the IRS by attaching it to the Form 1040, the individual federal income tax return. You can also file this form electronically, but then you must also provide Form 8453, the U.S. individual income tax transmittal.