Form 8332 - Efile.

2 replies
29 views

My wife is currently in her home country, and our son (a U.S. citizen) is with her. She has spent more time with our son in 2024. Long story short, I will be filing as Married Filing Separately (MFS). My wife will not be filing her 2024 taxes. My questions is, how do I E-file my taxes with Form 8332? How does my wife sign Form 8332 if she isn't filing taxes?

rjs

Level 15

Your wife does not file Form 8332 with the IRS. She has to sign it and give the signed copy to you. If you e-file your tax return, you fill out Form 8453, attach the signed Form 8332 to Form 8453, and mail it to the IRS. Keep a copy of the signed Form 8332 for your records.

Bsch4477

Level 15

You could make the case that you don’t need that form since she is not giving up any rights to the dependency because she is not filing a return. But to avoid any complications she can send you the signed form.

As the non-custodial parent filing your return electronically, you must file Form 8332 with Form 8453, (U.S. Individual Income Tax Transmittal) for an IRS e-file Return. See Form 8453 and its instructions for more details. This must be done within 3 days of your e-filed return being accepted by the IRS.