What is Form 8332
Published on April 24, 2025
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Can a noncustodial parent abroad claim a child on US taxes?
Yes, but they need to follow specific IRS rules. The key requirement is getting Form 8332 signed by the custodial parent, which gives the noncustodial parent permission to claim the child as a dependent.
Even if a divorce or separation agreement says the noncustodial parent can take the dependency, that’s not enough. The IRS needs a signed form—it’s the only document they’ll accept to approve the claim.
When is Form 8332 required and who qualifies to use it?
This form is used when the parents are divorced, legally separated, or living apart, and the child primarily lives with one parent (the custodial parent). To allow the other parent (the noncustodial parent) to claim the child, the custodial parent must sign Form 8332.
Here’s what needs to be true:
- The parents live apart for at least half the year
- The child spends more than half the year with one parent
- The custodial parent agrees in writing to give up the claim for that tax year (or multiple years)
This is the case regardless of what a court order says. Without the form, the IRS won’t allow the deduction.
How do you complete and submit Form 8332 properly?
The process is straightforward but must be done carefully:
- Download the form from the IRS website
- Fill in the child’s name and Social Security number
- Add both parents’ names and SSNs
- Indicate whether the release is for one year or multiple years
- The custodial parent signs and dates the form
The noncustodial parent must then attach the signed form to their tax return. If they’re filing electronically and the software doesn’t allow uploading, the form must be mailed separately to the IRS.
For multi-year agreements, one form listing the applicable years is enough—but the IRS doesn’t accept photocopies for single-year releases.
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Does a divorce decree override the IRS requirement for Form 8332?
No. A divorce or custody agreement—even one approved by a judge—is not valid proof for the IRS. The only way a noncustodial parent can claim the child is with a signed Form 8332.
If the custodial parent refuses to sign, the noncustodial parent can’t claim the child, even if the agreement says they should. In some cases, parents end up in tax court over this issue—but in the meantime, the IRS will stick to its form requirement.
What tax credits can the noncustodial parent get with Form 8332?
Once Form 8332 is properly filed, the noncustodial parent may be eligible to claim:
- The Child Tax Credit (CTC)
- The Additional Child Tax Credit (ACTC)
- The Credit for Other Dependents, if the child doesn’t qualify for CTC
It’s important to note that some tax benefits stay with the custodial parent, even if they give up the dependency claim. These include:
- The Earned Income Tax Credit (EITC)
- The Head of Household filing status
- The Child and Dependent Care Credit
In other words, the IRS divides tax benefits between parents. The form only allows transfer of the dependency exemption and related credits, not everything tied to the child.
What problems can happen if Form 8332 is done incorrectly?
This is one of those forms where mistakes can cause real issues. Some of the most common problems include:
- Filing a return without attaching the form—this results in a rejected claim
- Relying on a divorce agreement without the actual form—not accepted
- Submitting a copy when an original is required
- Not listing the correct years for multi-year releases
In any of these situations, the IRS may disallow the child-related tax benefits, and the noncustodial parent could face penalties or even an audit.
What if the custodial parent wants to revoke a past release?
Form 8332 also includes a section that lets the custodial parent take back the claim for future years. They’ll need to:
- Fill out Part II of the form
- Enter the year they want the revocation to begin
- Sign and date it
- Send a copy to both the IRS and the noncustodial parent
This only affects upcoming years. It doesn’t undo any tax years where the child was already claimed with permission.
If the parents don’t agree on the change, it may become a legal matter, but the IRS will follow what’s written on the most recent Form 8332 on file.
Why is this form especially important for expat families?
Living abroad can add complexity to tax filings, especially when children are involved and the parents are not living together. Form 8332 ensures that only one parent claims the child, avoiding IRS disputes or duplicate filings.
Because international custody arrangements often involve different legal systems, it’s essential that US expats follow IRS protocol—even if foreign courts or agreements say something different.
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