BobB7: The 8332 is used to relinquish the dependency exemption and child tax credit to the non custodial parent. Nothing else. Since the child is not the qualifying child of the mother because she is not required to file an income tax return, does she then have the right to relinquish the dependency exemption to the father? I can't find any examples of this specific situation in Pub. 17. I do know that someone would be able to claim the child as a qualifying relative in this situation (if they met the tests) since the child is not the qualifying child of anyone. I welcome your incite.
