Fill Out IRS Form 8332 Online (Release of Claim to Exemption for Child)
How to complete Form 8332: when a custodial parent releases the claim to a child, what Parts I, II and III do, and where to get the blank form from the IRS.
Official IRS revision: Rev. December 2025
Checked against the current form on irs.gov on October 11, 2026.Blank form on irs.gov
Short answer: Form 8332 lets the parent a child lives with (the custodial parent) release the claim to that child so the other parent can claim certain child-related tax benefits. The noncustodial parent attaches it to their tax return. The blank form is free from the IRS, and you can also fill it on screen here.
This page is general information based on the IRS form and its instructions. It is not tax or legal advice. Rules for who counts as the custodial parent and which benefits transfer are in the official instructions at irs.gov/Form8332; read them or consult a tax professional for your situation.
When separated or divorced parents use it
The IRS form explains that a child of divorced or separated parents is generally treated as the qualifying child of the custodial parent. When the custodial parent wants the noncustodial parent to claim the child, the custodial parent completes this form (or signs a similar statement with the same information) and gives it to the other parent. The noncustodial parent then attaches it to each return on which the exemption is claimed.
The three parts
- Part I, release for the current year. Name of the child and the tax year. A signature and the custodial parent's SSN follow.
- Part II, release for future years. Complete this only if you also release future years. You specify the years, for example a list of years or a range.
- Part III, revocation. Used to revoke a release of claim for future years. The instructions explain when a revocation takes effect and that the custodial parent should give the noncustodial parent a copy or make a reasonable effort to.
The form header says to attach a separate form for each child.
What you fill in on screen
The top block takes the noncustodial parent's name and SSN. Each part takes the child's name, the tax year or years, and a date. The signature and the custodial parent's SSN lines are printed on the form but are not fillable fields, so after downloading, print it, add those by hand and sign.
Cost and where to get it free
The blank form is published free at irs.gov. Filling the form here is free; downloading the finished PDF requires a subscription, like every other tool on this site. We charge for the convenience of filling on screen, not for the form itself.