How to Claim Children That Are Living With an Ex-Wife
- 1). Obtain IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, from your former spouse. You must obtain a separate release for each child if more than one child is involved. A form can be downloaded from IRS.gov (see References).
- 2). Claim your child on your Form 1040 tax return (see Resource). You may claim each eligible child, as provided by each Form 8332, as a dependent. This increases your federal exemptions and reduces your taxable income. You also may claim the child tax credit for children under age 17 on the last day of the tax year.
- 3). Attach Form 8332 to your 1040 before filing. Keep a copy of your return and Form 8332 for your records.
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