You could make the case that you don’t need that form since she is not giving up any rights to the dependency because she is not filing a return. But to avoid any complications she can send you the signed form.
As the non-custodial parent filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details. This must be done within 3 days of your e-filed return being accepted by the IRS.
