What is Form 8332?
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Table of Contents
Can a noncustodial parent claim a child on their taxes when living abroad? Form 8332.
Yes. A noncustodial parent can claim a child on their taxes while living abroad if they meet IRS requirements.
Form 8332 is an IRS document that allows the custodial parent (the parent the child lives with most of the time) to give up their right to claim the child as a dependent on their tax return. This lets the noncustodial parent (the parent who doesn’t have primary custody) claim the child instead.
This form is usually needed when divorced or separated parents want to transfer the tax benefits for their child. Even if a divorce agreement says the noncustodial parent can claim the child, the IRS still requires Form 8332 to make it official.
By filing Form 8332 correctly, it ensures that the right parent receives tax benefits like the Child Tax Credit 2025 and prevents IRS disputes.
Who can use Form 8332 and what are the rules?
Only a noncustodial parent can use Form 8332, but they must meet certain IRS rules to claim a child on their taxes.
For the noncustodial parent to qualify:
- The parents must be divorced, legally separated, or living apart for at least six months during the tax year.
- The child must live with the custodial parent for more than half the year.
- The custodial parent must agree to give up their claim by signing Form 8332.
Even if a court order says the noncustodial parent can claim the child, the IRS will not accept the claim without Form 8332 signed by the custodial parent.
Once the form is signed and filed, the noncustodial parent can claim the child for that tax year. If the custodial parent changes their mind, they must submit Part II of Form 8332 to take back the exemption in future years.
How do I fill out and file Form 8332?
- Download Form 8332 from the IRS website.
- Fill in the child’s name and Social Security number.
- Include both parents’ names and Social Security numbers.
- Choose whether to release or revoke the claim for one or multiple years.
- The custodial parent must sign and date the form to officially allow the noncustodial parent to claim the child.
- Attach the completed Form 8332 to the noncustodial parent’s tax return when filing. The IRS does not accept copies unless releasing the claim for multiple years.
For those e-filing, some tax software allow electronic submission of Form 8332. Otherwise, the form must be mailed separately to the IRS.
Do I still need Form 8332 if a divorce decree says who claims the child?
Yes, even if a divorce agreement gives the noncustodial parent the right to claim the child, the IRS still requires Form 8332.
The IRS does not accept divorce decrees as proof. Instead, the custodial parent must sign Form 8332, allowing the noncustodial parent to claim the child.
If the custodial parent refuses to sign the form, the noncustodial parent may have to go to tax court and ask to force the order. Without Form 8332, the IRS will deny dependent-related tax benefits, even if a judge approved it in the divorce agreement.
To prevent issues, both parents should agree in writing on tax claims and ensure that Form 8332 is properly completed and submitted each year.
Still confused about Form 8332?
Let our tax professionals help you.
How does filing Form 8332 affect tax benefits?
Filing Form 8332 determines which parent can claim a child as a dependent on their tax return. This can impact tax benefits, such as the Child Tax Credit and other deductions.
When a custodial parent signs Form 8332, they give up their right to claim the child, allowing the noncustodial parent to:
- Claim the Child Tax Credit (CTC) and, if eligible, the Additional Child Tax Credit (ACTC).
- Claim the Credit for Other Dependents, if the child doesn’t qualify for the CTC.
However, even after signing Form 8332, the custodial parent can still:
- Claim the Earned Income Tax Credit (EITC), if they qualify.
- Use the Head of Household filing status, which often results in lower tax rates.
- Claim the Child and Dependent Care Credit, which helps cover childcare costs.
What are the legal and compliance risks of Form 8332?
Using Form 8332 incorrectly can lead to IRS issues, tax penalties, or legal disputes between parents.
Common risks include:
- Not attaching Form 8332 – The IRS will reject the tax claim if the noncustodial parent doesn’t attach the signed form to their tax return.
- Claiming a child without Form 8332 – A noncustodial parent cannot claim a child without a signed release from the custodial parent. Doing so may lead to IRS penalties or even a tax court dispute.
- Divorce decree conflicts – Even if a divorce agreement allows a noncustodial parent to claim the child, the IRS still requires Form 8332 as proof. Court orders alone are not accepted.
- Filing mistakes – If multiple years are being transferred, the IRS requires one signed form listing all years or separate forms for each year.
To avoid tax and legal issues, parents should ensure Form 8332 is properly signed, submitted, and matches legal agreements.
Why is Form 8332 necessary?
Without Form 8332:
- The noncustodial parent’s tax claim will be denied.
- The IRS may audit the noncustodial parent for claiming a child without proof.
- The custodial parent will remain eligible to claim the Child Tax Credit and other tax benefits.
How can a custodial parent revoke the release of Form 8332?
If a custodial parent no longer wants the noncustodial parent to claim the child, they can revoke Form 8332 for future years.
To revoke the form:
- Complete Part II of Form 8332, stating the year the revocation starts.
- Sign and date the form and submit it to the IRS.
- Send a copy to the noncustodial parent so they are aware of the change.
The revocation only applies to future tax years. It does not change past tax filings where the dependency exemption was already given.
If the noncustodial parent disputes the revocation, they may need to go to state court. However, the IRS follows Form 8332 over court orders, meaning that once the revocation is processed, the noncustodial parent loses the right to claim the child in future years.
For parents dealing with disagreements, consulting a tax professional or family law attorney can help clarify rights and tax responsibilities.
