Claiming a dependent

[gary_meddaugh]

My daughter (39) who has two children (7 and 1) and does not live with the father of the child and has never been married. She has always claimed the children as dependents, but this year (2020) has agreed to let the father claim his son for just 2020.  Turbo Tax suggest she file a Form 8832 Entity Classification Election, allowing the father to claim the son for 2020.

I have read the instructions for the form but no were does it address unmarried parents. It mostly addresses partnerships and corporations. How does she fill it out?

[DoninGA · Accepted solution]

You are looking at the wrong form.  

She would need a Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent - https://www.irs.gov/pub/irs-pdf/f8332.pdf

[gary_meddaugh]

Thanks