The Form 8332 is handled separately from the e-file. It cannot be electronically transmitted or attached to an e-filed return. The non-custodial parent must mail it, along with an IRS Transmittal Form. (The tax return can still be e-filed, just not the Form 8332.)
The Form 8332 can be found here: Form 8332 The custodial parent will print and sign the form, then deliver it to the non-custodial parent who will then send it to the IRS along with the Transmittal Form.
The transmittal form can be found here: Transmittal Form for E-Filed Returns
The non-custodial parent will mail the transmittal form along with the signed Form 8332 within 3 business days after acknowledgement that the IRS has accepted the e-filed tax return.
Mail Form 8453 and 8332 to:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
