What is the purpose of Form 8332?
The custodial parent is generally the parent with whom the child lived for the greater number of nights during the year. The noncustodial parent is the other parent. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Publication 501.
If you are the custodial parent, you can use this form to do 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.
The custodial parent does not complete screen 8332 in Drake Tax. If the taxpayer/spouse is the custodial parent who needs Form 8332, you can print the form from Tools > Blank Forms or IRS website. Then the custodial parent can complete it, sign it, and give it to the noncustodial parent.
Screen 8332 is used for the non-custodial parent if they are filing a return and need to get the custodial parent to sign the form releasing the claim.