My impression is that IRS Form 8332 Release / Revocation of Release of Claim to Exemption for Child by Custodial Parent is the ultimate piece of evidence that the IRS uses to determine dependency when two parents both claim the same child in the same year.
IRS Form 8332 is used to do the following:
- Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child and claim the child tax credit, the additional child tax credit, and the credit for other dependents (if applicable), or
- Revoke a previous release of claim to exemption for your child.
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