That question is for divorced and separated parents, so no, you don't have any agreements with the other parent. The question is regarding the situation below.
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.
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