No, the custodial parent never has to file Form 8332 with their tax return. Only the noncustodial parent must have a signed waiver (Form 8332) from the custodial parent.
If you are the custodial parent, you can use Form 8332 to do the following.
- Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child.
- Revoke a previous release of claim to exemption for your child if you allowed more than one tax year.
Release of claim to exemption. Complete this form (or sign a similar statement containing the same information required by this form) and give it to the noncustodial parent. The noncustodial parent must attach this form or similar statement to his or her tax return each year the exemption is claimed.