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Form 8332 is handled separately from the e-file. It cannot be electronically transmitted or attached to an e-filed return. The non-custodial parent must mail it, along with an IRS Transmittal Form. (The tax return can still be e-filed, just not the Form 8332.)
The custodial parent will print and sign the form, then deliver it to the non-custodial parent who will then send it to the IRS along with the Transmittal Form (form 8453).
The transmittal form can be found here: https://www.irs.gov/pub/irs-pdf/f8453.pdf
The non-custodial parent will mail the transmittal form along with the signed Form 8332 within 3 business days after acknowledgment that the IRS has accepted the e-filed tax return.
Mail Form 8453 and 8332 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
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