What is Form 8332 or the Release, Revocation of Release of Claim to Exemption for Child by Custodial Parent?

Form 8332: Release of Claim to Exemption for Child: You or the other party can transfer the right to claim a child as a dependent. To release a claim of a child as a dependent so that a non-custodial parent can claim the child, or to revoke a previous release to claim a child as a dependent, you can complete Form 8332, Release Revocation of Release of Claim to Exemption for Child by Custodial Parent. The Form 8332 can NOT be e-filed with your tax return on eFile.com. The non-custodial parent in this situation should also obtain a copy of the completed form from the custodial parent and attach it to their tax return, which they will need to paper file. If you change your mind at any time and wish to revoke your release of claim, you can simply file another Form 8332.

Form 2120: Multiple Support Declaration: To identify any other eligible person who can claim the dependent, you will need a signed statement from the eligible person waiving his or her right to claim that person as a dependent before you can add Form 2120, Multiple Support Declaration, when you prepare and eFile your tax return on eFile.com. If you already filed your return, you may need to submit Form 2120 via postal mail to the IRS. For situations where the same child may be eligible to be claimed as a dependent or qualifying child by more than one person, the IRS will apply a set of tiebreaker rules to determine who has the right to claim the dependent. Once the IRS receives both returns claiming the same dependent, they will use the tie-breaker rules below.

Form 8453: U.S. Individual Income Tax Transmittal for an IRS e-file Return

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