How to Permit Someone Else to Claim My Dependent?

IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, is a form used to allow another person to claim your dependent. If you are divorced, separated, or are otherwise allowing someone else to claim your child even if you qualify to do so, this form is for you.

See also: what to do if someone wrongly claimed your dependent.

Do I Need Form 8332?

This form should only be used if you wish to legally allow someone else to claim your dependent on their taxes this year. You must mail in this form to FileIT as it cannot be e-filed anywhere.

Form 8332 - allow someone else to claim your child dependent. You or the other party can transfer the right to claim a child as a dependent. To release your child as a dependent so that a non-custodial parent can claim the child, or to revoke a previous release to claim a child as a dependent, you can complete Form 8332.

The non-custodial parent in this situation should also obtain a copy of the completed form from the custodial parent and attach it to their tax return, which they will need to paper file. If you change your mind at any time and wish to revoke your release of claim, you can file another Form 8332.

• Check Eligibility: Ensure that the person you want to claim your dependent meets the IRS requirements to do so. Generally, they must provide more than half of the dependent's support and the dependent must live with them for more than half the year.
• Form 8332: If you are the custodial parent (for a child), you can use IRS Form 8332, "Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent." This form allows you to formally release your claim to the dependent exemption for that year.
• Complete and Sign the Form: Fill out the form and sign it. The person claiming the dependent will need this form when they file their taxes.
• Provide Necessary Information: Ensure that the person claiming the dependent has all required information, such as the dependent's Social Security number and any relevant documentation.
• File Taxes: The person claiming your dependent should include Form 8332 with their tax return.
• Keep Records: Both parties should keep copies of any documents related to this arrangement for their records.

Should I File Form 2120?

Form 2120: Multiple Support Declaration: To identify any other eligible person who can claim the dependent, you will need a signed statement from the eligible person waiving his or her right to claim that person as a dependent before you can add Form 2120, Multiple Support Declaration. If you already filed your return, you may need to submit Form 2120 via postal mail to the IRS.

Form 2120, "Multiple Support Declaration," is used when two or more people provide support for a qualifying person and want to determine who can claim that person as a dependent. You would use this form if:

1. Multiple Support: More than one person is contributing to the support of the dependent.
2. Support Test: No single person provides more than half of the dependent’s total support.

If you're the only one providing support or if you’re using Form 8332 to allow someone else to claim your dependent, then Form 2120 isn’t necessary.

If you believe multiple individuals are contributing to the support of the dependent and want to clarify who can claim them, then you would use Form 2120. Make sure to meet all the requirements outlined by the IRS for this form.

For situations where the same child may be eligible to be claimed as a dependent or qualifying child by more than one person, the IRS will apply a set of tiebreaker rules to determine who has the right to claim the dependent. Once the IRS receives both returns claiming the same dependent, they will use the tie-breaker rules.

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