IRS Form 8332

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IRS Form 8332

Divorce is especially difficult if you have kids together. In addition to the moral and emotional background, there is also paperwork and many different documents. Some of them you are required to fill out, and some are filled in optional and work for you.

One of such documents is Form 8332. It entitles a parent who does not have custody of a child to declare a child as a dependent. This is arranged to obtain tax benefits.

To raise your awareness of the peculiarities of the process of filling out Form 8332 and the recent developments in the field, we have written this piece. Read on and you will find out more about the terms, conditions, requirements, and limitations related to the subject.

Who Should Fill Out the Document?

Although the form is expected to be used by a noncustodial parent, the custodial parent must fill out the application. After all, it is he/she who renounces the right to claim a child as a dependent in favor of a noncustodial parent.

How to understand who is who? Very simple:

  • The custodial parent is the one with whom the child has lived most part of the year.
  • Noncustodial is the second parent.

If it happens that the child spent the same quantity of nights with each of the parents, then look at which of the parents has a higher adjusted gross income.

Purpose of the Document

This document can have two purposes:

  1. Release a claim to exemption. In this case, the first or second part of the paper is filled in.
  2. Cancel release of claim. Then you must fill out the third part of the paper.

Other IRS Forms for Individuals

The form for custodial parents might be not the only one you need to fill in when it comes to taking custody of children. Check what other forms might be necessary for you in this situation and in general.

How to Fill Out a Document

Please note that the document is to be completed by the custodial parent and must be attached to the noncustodial parent documents.

To fill it out, we advise you to use the form-building software on our website. Filling out the document will not cause you any difficulties, and you can print it and attach it to other important papers.

Enter the name

Enter the name of the noncustodial parent and its number of social security. Do not confuse or enter your details by mistake.

step 1 enter the name filling out an irs form 8332

If you want to release a claim only for the current year, then fill out the first part of the document.

Complete Part 1

Write in the child’s name, put in the year. Here you already need to indicate your social security number, put your signature and date.

step 2 complete part 1 filling out an irs form 8332

If you want this document to be valid for several years, then fill out the second part.

Complete Part 2

Here you act in the same way:

  • enter the child’s name
  • put your signature
  • SSN
  • date

In the field where you need to put down the year, you either write a certain period of years or put “all future years.”

step 3 complete part 2 filling out an irs form 8332

If you are filling out a document to cancel the action of the previous application, then fill out the third part of the form.

Complete Part 3

Filling in this part is also very easy. You should only fill in:

  • child’s name
  • the time period or all future years
  • your signature
  • social Security number
  • the date

step 4 complete part 3 filling out an irs form 8332

You just need to take into account that the revocation will take effect no earlier than the next tax year.

You will need to provide a copy of the revocation to the other parent and attach it to your tax return. You will have to do this every year of the validity of your renouncement.