Filing 8332

[Corduroy Frog]

"Dianne" comes to me to have her taxes filed.

"Jack claims Toddler in odd years, and I claim him in even years."

[me] "Did Jack give you an 8332?"

[Dianne]  "Oh no.  We sorta just agreed to that."

So we don't have an 8332 and we go ahead and file electronically without one.

My question:  Will the IRS hold up processing the return?  Researching to see whether "Jack" has claimed Toddler?

 

[jklcpa]

https://www.journalofaccountancy.com/issues/2019/sep/tax-claim-child-dependency-by-noncustodial-parents/

[DANRVAN]

On 5/8/2025 at 12:55 AM, Corduroy Frog said:

we don't have an 8332 and we go ahead and file electronically without one

You are filing an incomplete and inaccurate tax return.  Filing form 8332 (or similar statement)  for noncustodial parent is a requirement, not an option.

[Lion EA]

If your client is the custodial parent, per IRS rules, then she gives Form 8332 and does NOT receive it.