If you are filing your return electronically, you must file Form 8332 with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. If you are filing your tax return using an online provider, mail Form 8453 to the IRS within 3 business days after you have received acknowledgement from your intermediate service provider and/or transmitter that the IRS has accepted your electronically filed tax return.
Mail Form 8453 to:
Internal Revenue Service Attn: Shipping and Receiving, 0254 Receipt and Control Branch Austin, TX 73344-0254
https://www.irs.gov/pub/irs-pdf/f8453.pdf
2. A copy should be fine.
3. As @opus wrote, the IRS computer would not pick up on this.
4 Where asked her socia security number should be used.
5. No statement would help.
Since you are on good terms it would be simple for her to sign the form and email it to you as an attachment and you could rest easy knowing that you obeyed the law.
