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Deductions & credits
Form 8332 is the form custodial parents can use to release their right to claim a child as a dependent to the non-custodial parent. The form can be used for current or future tax years. Additionally, custodial parents can use tax Form 8332 to revoke the release of this same right.
It is the parent who claimed the child on their 2019 return but if no Stimulus was received for the child, the person that claims the child on their 2020 tax return will be able to file for the missing Stimulus payment.
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‎April 16, 2021
11:20 AM