No, The Form 8332 can't be e-filed. The non-custodial parent must signed the form and mail it to the IRS along with the transmittal Form 8453 within 3 business days. The 1040 income tax return can still be e-filed.
The form 8332 is used by the custodial parent for the following reasons:
- Release a claim to exemption for the child to non-custodial parent.
- Revoke a previous Form 8332.
