A court does not do anything with a 8332 form. The custodial parent gives the signed 8332 to the non-custodial parent that must either be attached to the non-custodial parents mailed tax return or if e-fileing mailed separately to the IRS within 3 days of e-filing with a 8453 transmittal form.
<a rel="nofollow" target="_blank" href="
http://www.irs.gov/pub/irs-pdf/f8453.pdf">http://www.irs.gov/pub/irs-pdf/f8453.pdf</a>
**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.**
