Do I need form 8332

[lizzethariana]

My husband and I have verbally agreed to claim one child each. Do we still need Form 8332? My eldest son lived with him and the youngest son lived with me. We have been living in separate households for almost a whole year now.

[LinaJ2018 · Accepted solution]

No. You do not need this form as long as he claims your eldest son and you claim the youngest.

Form 8332 is for when the custodial parent ( one whom the child spend more than 6 months during the year) releases the right to let the other parent ( noncustodial parent) to claim the child .  In that case, the noncustodial parents will be entitled to the exemption / dependency and the child tax credit and the custodial parent is granted the Earned Income Credit, Head of household and the Child Dependent Credit.

Please see attached.

https://ttlc.intuit.com/replies/3301985