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If you are the custodial parent, you can use Form 8332 to do the following. Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child.
Here are some potential consequences: Reduced tax benefits: Claimed dependent: If the noncustodial parent who claims the child as a dependent doesnt attach a copy of Form 8332 to their return, they may not receive the full child exemption or related tax credits.
When to use Form 8332. If you have custody of your child, but want to release the right to claim your child as a dependent to the noncustodial parent youll need to fill out Form 8332. All thats needed is your childs name, the tax year, your Social Security number, then your signature and date.
Form 8332 allows the non-custodial parent to claim the child for the child tax credit, additional child tax credit and the credit for other dependents if applicable. You still get to claim Head of Household and the Earned Income Credits, because your address is the childs residence.
Form 8332 is the form custodial parents can use to release their right to claim a child as a dependent to the noncustodial parent. The form can be used for current or future tax years. Additionally, custodial parents can use tax Form 8332 to revoke the release of this same right.
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The custodial parent signs a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent or a substantially similar statement, and. The noncustodial parent attaches the Form 8332 or a similar statement to his or her return.

8332 form irs