I have form 8332 to claim my dependent; do I mail this to the IRS and State and am I still eligible for rapid refund or electronic pay?

[vata8000]

We have never done this in the past, and never gotten any letters or had any issues. We trade who claims our son every year, but on occasion we will agree to let the other have two years in a row. It’s possible that some years my son’s father never filed. How is it that I’ve been able to claim my son all of these years without him sending those forms in? He probably won’t file anytime soon. Does that mean that my return will be shelved until his is filed? Would there even be any information on my return indicating that it shouldn’t be processed until my ex’s is? 

[WendyN2]

No, if either or both of you indicate in the software system that you do, in fact, have in your possession a signed 8332 then it will "think" to look for one. If you checked the box that you do not have one, then they system (and therefore the IRS automated system) will not "think" to look for one. That is most likely why you have had no issues in past with the processing of your return - if you never indicated that you had this form.  

[EGR69]

Wendy, you are incorrect.  The custodial parent IS NOT the “filer”; The NONCUSTODIAL PARENT must file the 8332 with his/her tax return. This is very clear in the “instructions” that are on page 2 of Form 8332. 

[Professional]

The non-custodial parent files the Form 8332, not the custodial parent.

[JodieH3696]

The noncustodial parent has to fill out form 8332 and the custodial parent has to fill out and sign form 8452 and the noncustodial parent file it with their taxes. 

[SweetieJean]

@JodieH3696 There is no Federal form 8452.  Are you referring to some state tax form?

[JodieH3696]

I meant form 8453.

[Herras]

Can I get earned income credit with form 8332 tax form

[TomK2023]

Maybe.  Per the IRS: "The noncustodial parent may not claim a child as a qualifying child for the earned income credit based solely on the custodial parent's release of a claim to exemption for the child as their dependent.

• The custodial parent may still be able to claim the child as a qualifying child for the earned income credit if the residency test and all the other requirements are met."

To qualify for the EITC, a qualifying child must:

• Have a valid Social Security number
• Meet all 4 tests for a qualifying child
• Not be claimed by more than one person as a qualifying child

Publication 501- Page 12

[xmasbaby0]

@Herras

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[dimmi0205]

1) Can i mail the Pdf print of the form 8332 provided by custodian parent? 

2) Does a copy of current year taxes also need to be mailed with form 8332?

[CatinaT1]

The non-custodial parent who is claiming the child and received an 8332 from the custodial parent will include this with their return.

What is Form 8332: Release/Revocation of Release of Claim ...