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No, The Form 8332 can't be e-filed. The non-custodial parent must have signed the form and then mail it to the IRS along with the transmittal Form 8453 within 3 business days from the date the return is accepted. The 1040 income tax return can still be e-filed. On the 8453 you simply check the box Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
The forms should be mailed to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
I hope that helps.
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‎November 16, 2022
12:45 PM