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How long does a noncustodial parent have to notify the custodial parent of a release of claim to exemption that the custodial parent previously released to the noncustodial parent?
Wiki User
∙ 14y ago
Revocation of release of claim to an exemption.
The noncustodial parent is NOT the ONE that has to notify the custodial parent.
The CUSTODIAL parent has to do this.
For 2009, new rules allow the custodial parent to revoke a release of claim to exemption that the custodial parent previously released to the noncustodial parent on Form 8332 or a similar statement. If the custodial parent provides, or makes reasonable efforts to provide, the noncustodial parent with written notice of the revocation in 2009, the revocation can be effective no earlier than 2010. The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation.
Post-1984 decree or agreement. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent can still attach certain pages from the decree or agreement instead of Form 8332 provided that these pages are substantially similar to Form 8332. For any decree or agreement executed after 2008, the noncustodial parent must attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption.
Go to the IRS gov web site and use the search box for Publication 504 Divorced or Separated Individuals go to chapter 2
You can click on the below related link
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∙ 14y ago
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