Form 8332

Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

By RepeatForm team

Form 8332 lets a custodial parent release, or later revoke the release of, a claim to the exemption for a child. The form says to attach a separate form for each child. RepeatForm helps when you do another child or another year: upload a Form 8332 you completed and a blank, then review.

Tested with the irs.gov edition dated Rev. December 2025

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Is this page for you?

Plainly: the form says "Attach a separate form for each child." So this page helps most when you are doing a second child, a later year, or a revocation, and want the parent and child details from a form you already completed. If this is your first and only Form 8332, the benefit is small.

What Form 8332 is for

irs.gov says "If you are the custodial parent, you can use Form 8332 to do the following." It lists two uses: "Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child." and "Revoke a previous release of claim to exemption for your child." The form adds a note that it "applies to certain tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents." RepeatForm does not decide who may claim a child.

Who signs it and who attaches it

The form says to complete it "(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." Each part has a line for the custodial parent's signature and date. If you are filing electronically, the form says "you must file Form 8332 with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return."

Part I, Part II and Part III

Part I releases the claim for the current year. Part II is for future years: the form says "Write the specific future year(s) or "all future years" in the space provided in Part II." Part III revokes a previous release. The form also says "To help ensure future support, you may not want to release your claim to the exemption for the child for future years." Read the form's instructions to choose the part that applies.

Using the same details on another year or child

Upload a Form 8332 you completed and the current blank; RepeatForm carries the matching answers across; you review them, then preview the PDF before you export. Use the earlier form as the source for each child's form, then change what differs.

What carries over

  • ✓The noncustodial parent's name and social security number, where they match in both copies
  • ✓The child's name and the custodial parent's social security number, where they match in both copies
  • ✓Anything else that matches in both copies. Check it yourself; the parts you complete and the years can differ

What never carries over

  • ✓The tax year(s), and the choice of Part I, Part II or Part III. Those are decisions for this child and this time, so enter them yourself.
  • ✓Anything the IRS prints and locks on the form, and anything in your completed copy that does not appear in the blank form.
  • ✓A signature or date. The PDF has no field for either, so the custodial parent signs and dates by hand.
  • ✓Giving the form to the other parent, or attaching it to a return. A completed form does nothing until it reaches the noncustodial parent and goes with their return.

If the IRS has a new edition

The IRS publishes a new Form 8332 when the form changes. Carrying an earlier copy into the new one works for many answers, but some fields are renamed or moved and match only partly, so check every line on the new form in Review before you export.

If you paid for a child's care so you could work, the care credit has its own page: Form 2441.

Preparers who handle child-related credits on client returns may want the Form 8867 page.

Get the current form from irs.gov

How it works

Move matching answers into the new form, then check the PDF.

Upload the two versions, check what matched, then inspect the finished PDF before paying.

Upload two PDFs

Start with the Form 8332 you completed before and the current blank.

Check matching answers

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Preview the result

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Good to know

  • ✓You review every carried-over answer. RepeatForm does not guarantee the form is correct and cannot promise the IRS will accept it.
  • ✓RepeatForm does not give tax or legal advice. It cannot tell you who the custodial parent is, who may claim a child, or which part of the form to complete. The IRS instructions and Pub. 501 explain those rules.
  • ✓RepeatForm does not give the form to the other parent, attach it to a return or file anything for you.
  • ✓It works with digital, text-selectable PDFs only. Scans, photos and handwriting are not supported.
  • ✓Same or recent editions work best. If the form changed you may get fewer matches, so check the preview carefully and get the current form from irs.gov.

Not sure whether your form is supported? See the list on supported PDFs.

Want to know how reuse works with any PDF form? Read how to copy PDF form fields.

FAQ

FAQ

What is the IRS form 8332 used for?+

irs.gov says a custodial parent can use Form 8332 to "Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child" or to "Revoke a previous release of claim to exemption for your child." The form says to attach a separate form for each child. RepeatForm helps you reuse the details; it does not decide who may claim a child.

Do I have to file Form 8332 every year?+

The form tells the noncustodial parent: "Attach this form or similar statement to your tax return for each year you claim the exemption for your child." Its tip adds: "If the custodial parent released his or her claim to the exemption for 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." Read the form's instructions for your case.

How do I stop a noncustodial parent from claiming a child?+

The form's Part III is the revocation of an earlier release. The IRS says "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." It also says to keep "a copy of the revocation and evidence of delivery of the notice to the noncustodial parent, or of reasonable efforts to provide actual notice." RepeatForm gives no legal advice; ask a qualified adviser about your situation.

Can I reuse a Form 8332 I filled out before?+

You can reuse the details that stay the same, such as the parents' names and social security numbers and, for the same child, the child's name. The tax years and the part you complete can differ, so enter them again and check every line in Review. The custodial parent signs and dates by hand.

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