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No, The Form 8332 can't be e-filed. The non-custodial parent must signed the form and mail it to the IRS along with the transmittal Form 8453 within 3 business days. The 1040 income tax return can still be e-filed.
What is Form 8332 used for? Form 8332 is used to release your child's dependency exemption and child tax credit benefit to the noncustodial parent, or revoke this permission, for specific tax years. Permission can also be granted for future tax years so you do not need to repeatedly file this form.
\u25b6 Go to www.irs.gov/Form8332 for the latest information. Note: This form also applies to some tax benefits, including the child tax credit, additional child tax credit, and credit for other dependents.
If you have custody of your child, but want to release the right to claim your child as a dependent to the noncustodial parent you'll need to fill out Form 8332.
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