Yes. If you are the noncustodial parent, the IRS requires you to attach Form 8332 (or equivalent) to your tax return for each year you are claiming the exemption. If you are filing your return electronically, you'll attach the 8332 to Form 8453, which is mailed to the IRS.
For more information, please see the instructions on IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.
My bf upped his child support to 100 a week in the state of Massachusetts he legally has the right to claim his daughter... he went to court the other day his ex didn’t show up so he won by default does he have to fill out a IRS form 8332 his ex has to sign it ??? And give him permission to claim his daughter every other year or because she didn’t show up for court he won so he doesn’t have to fill out a form??? He has joint custody of her
thanks for any info will greatly be appreciated
For tax filing purposes, having custody is not necessarily the same as it is for a divorce decree or custody agreement. While a divorce decree or custody agreement 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. The IRS cares only about who is the custodial parent. Tax law says only the custodial parent can claim the child and all associated tax benefits.
The child's noncustodial parent must be eligible to claim the child as a dependent. The rules for claiming a dependent usually require the parent to live with the child for more than half the year. This rule can be waived when the parents are divorced, separated or live apart from each other.
For this waiver to apply, more than half of the money needed to support your child must come from the custodial and the noncustodial parent. In addition, your child must not live with anyone other than the custodial and the noncustodial parent for more than six months of the year. Therefore, if the child's noncustodial parent isn't eligible, giving them a completed Form 8332 doesn't change the fact that they can't claim the child.
Now, the custodial parent can waive his or her claim to the child by signing a Form 8332 and giving it to the non-custodial parent. If the non-custodial parent cannot get the other party to sign a Form 8332, they are unable to claim the dependent.
my ex is the custodial parent of our daughter. she is a full time student and doesn't work. She and my daughter live with her sister and the sister is providing fully. I do not pay child support. We have a judgement where I get my daughter every other weekend but there isn't anything in the order that talks about who can claim the child. The sister, who is taking care of my daughter and ex wants to claim for my daughter, but does she have the right to? I read that if two taxpayers are filing, then the person who is the parent is the one that gets to. will I still need form 8332, or can I just file with no issues?