Form 8332

[Christian]

A man and his wife are now divorced. As she has not worked this past year she has agreed to sign and forward to me a Form 8332. I read that his return can be efiled and then I must send in the signed Form 8332 with another form to the Service. Since there is no way to sign the efiled Form 8332 I am wondering what information I need to input on it. I am assuming his name, her name and the date she signed the original ?  

[Margaret CPA in OH]

Are you preparing the man's return?  If so, you send Form 8332, signed by both parents with SSN's, within 3 days after the e-filed return has been accepted.  Include in your software Form 8453 (there is a checkbox for 8332), print that out and mail with the 8332 to Internal Revenue Service, Attn: Shipping and Receiving 0254, Receipt and Control Branch, Austin TX 73344-0254

Make sure you retain a copy of the 8332 for your files.

If not, the woman completes the Form 8332 by filling in the boxes, pretty self-explanatory, and gives to man. He or tax preparer manages the mailing of 8332 to IRS, not you.

[Hahn1040]

You can attach the PDF of the form to the form so that it is e-filed with the return.

[Margaret CPA in OH]

Thanks, HAHN104, I did not know that and did not see in the instructions.  I have only one client with this and it is completed. So Christian, there you go!

[Christian]

Thanks to all of you. The only thing I find different. There is no signature line for the former husband on the 8332. And of course his is the return I am preparing. I will be mailing the 8332 signed by the wife and the 8453 myself after acceptance by the Service.