No. The 8332 for is specific to parents who are divorced or separated and have not lived together for the last 6 months or the tax year. It does not apply to anyone else.
To claim a child as a Qualifying child dependent the child must have lived with the taxpayer more than half the year OR must be supported by the taxpayer for the entire year to be a Qualifying Relative dependent.
However, if the child CAN be the Qualifying Child of any taxpayer that the child did live with then that child cannot be a Qualifying Relative at all even it that tax payer does not claim the child. i.e. a child that CAN be a Qualifying Child dependent CANNOT be a Qualifying Relative Dependent - the exception would be if the taxpayer that could claim the child does not have enough income to require filing a tax return at all.
**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.**
