How do I file an IRS 8332 when I efile?

The Custodial parent releases claim on Form 8332. For tax filing purposes, having custody is not necessarily the same as it is for a divorce decree. While a divorce decree can state that one parent has custody of a child, the requirement for the IRS generally depends on which parent the child lived with for the greater number of nights.

 

To find and fill out Form 8332:

1. Open or continue your return in TurboTax if you aren't already in it.
2. Search for revocation of release of claim to exemption for child of divorced or separated parents and select the Jump to link in the search results.
3. On the Releasing an exemption screen, select Yes and follow the onscreen instructions to complete the form.

We'll provide signing and other instructions when you finish filling out the form.

Can the person still efile with this form?

The Form 8332 is handled separately from the e-file.  It cannot be electronically transmitted or attached to an e-filed return.  The non-custodial parent must mail it, along with an IRS Transmittal Form.  (The tax return can still be e-filed, just not the Form 8332.)  

 

The Form 8332 can be found here: Form 8332   The custodial parent will print and sign the form, then deliver it to the non-custodial parent who will then send it to the IRS along with the Transmittal Form.  

 

The transmittal form can be found here: Transmittal Form for E-Filed Returns

 

The non-custodial parent will mail the transmittal form along with the signed Form 8332 within 3 business days after acknowledgement that the IRS has accepted the e-filed tax return. 

 

Mail Form 8453 and 8332 to:

 

Internal Revenue Service 

Attn: Shipping and Receiving, 0254 

Receipt and Control Branch 

Austin, TX 73344-0254