Custodial Visitation Non Withholding
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FAQ
More In Forms and Instructions If you are the custodial parent, you can use Form 8332 to do the following. Release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child.
The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent. In most cases, because of the residency test, the custodial parent claims the child on their tax return.
Parents can use Form 8332 to do the following: Release a claim to the child tax credit for your child so that the other parent can claim the credit for the child. Revoke (take back) a previous release of claim to the credit for your child.
Yes, a noncustodial parent may be eligible to claim the child tax credit for his or her child if he or she is allowed to claim the child as a dependent and otherwise qualifies to claim the child tax credit.
The custodial parent must fill out IRS Form 8332 (Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent) which states they do not intend to claim the child as a dependent on their upcoming tax return.