The 8332 form is a release of the exemption by the custodial parent. If she is not required to file a US tax return then she has no exemption to release so the 8332 form is moot and would not apply. Only a US taxpayer can release an exemption.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
