Form 8332 is used by a custodian parent for 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.
In other words, you can use the form to agree not to claim a child, and thus allowing their dad to claim them. You can agree not to claim for a single year, or for multiple years. You can also use it to revoke your release if you previously agreed not claim the child for multiple years. You cannot use it to revoke his rights according to a custodial agreement. You can only use it to waive your right or or revoke your waiver of that right.
If the custodian agreement states who can claim the children on their tax return you will have to honor that. If it is silent, there are rules about who can claim them. I suggest you review the following resources to determine who is entitled to claim the children.
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