Rev. October 2018
Form 8332, Hold Harmless Statement, is used by the noncustodial parent to claim a child as a dependent on their tax return when custody and dependency exemption have been shared between parents according to a divorce decree or separation agreement. This summary explains how to complete Form 8332 for both custodial and noncustodial parents, including information about required attachments and special instructions for post-2008 decrees or agreements.
Form 8332 is one of Tax forms that are documents used to report information related to taxes to the relevant tax authority. There are various types of tax forms, including federal, state, and local tax forms, which can vary depending on the taxpayer's circumstances and location.
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