there are exceptions to having to file form 8332. A statement containing all the information as form 8332 can be used, but the Tax Court has denied claiming by noncustodial parents when substitute documentation did not contain all the information as required by the form (Burke, TC Summary Opinion 2003-147) reg 1.152-4(e)(1)(ii)
another exception under reg 1.152-4(e)(5)
Written declaration executed in a taxable year beginning on or before July 2, 2008. A written declaration executed in a taxable year beginning on or before July 2, 2008, that satisfies the requirements for the form of a written declaration in effect at the time the written declaration is executed, will be treated as meeting the requirements of paragraph (e)(1) of this section. Paragraph (e)(3) of this section applies without regard to whether a custodial parent executed the written declaration in a taxable year beginning on or before July 2, 2008.
in effect, a copy of the divorce or separation agreement that meets the requirements above can be used.
note that the taxpayer says they were divorced in 2006. however, it's not possible to e-file since the substitute documents can not be attached as required by reg 1.152-4(e)(2)
