Form 8332 is a tax form signed by a custodial parent to release their claim to a dependency exemption for a child and give it to the non-custodial parent.
Note: this post is from 2011. However, the information contained in it is important and has not changed. It is vital for a noncustodial parent to attach Form 8332 to their tax return. The IRS doesn’t care about your divorce decree, they care about the form. (10/15/21) —– A recent Tax Court case serves as a […]