Divorce - Dependents

A noncustodial parent may claim his or her child(ren) on his or her tax return if the custodial spouse signs IRS Form 8332. It is the Release of Claim to Exemption for Child of Divorced or Separated Parents. The signed Form 8332 must be attached to the noncustodial tax return each year. A noncustodial parent can ask the custodial parent to sign Form 8332 Part I which is a release of Claim to Exemption for future years. If this part is signed then the noncustodial parent may photocopy this form each year and attach it to the tax return.