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Information about Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, including recent updates, related forms, and instructions on how to file. Form 8332 is used by custodial parents to release their claim to their child's exemption.

Information about Publication 504, Divorced or Separated Individuals, including recent updates and related forms. Publication 504 explains tax rules that apply if you are divorced or separated from your spouse.

Tax Tip 2022-98, June 28, 2022 — Parents who are divorced, separated, never married or live apart and who share custody of a child with an ex-spouse or ex-partner need to understand the specific rules about who may be eligible to claim the child for tax purposes. This can make filing taxes easier for both parents and avoid errors that may lead to processing delays or costly tax mistakes.

Getting legally separated or divorced affects how you file your taxes, including filing status, deductions, eligibility for certain credits and tax.

Frequently asked questions about the 2021 Child Tax Credit and Advance Child Tax Credit Payments Topic G

Frequently asked questions about the Tax Year 2021/Filing Season 2022 Child Tax Credit: Eligibility Rules for Claiming the 2021 Child Tax Credit on a 2021 Tax Return

Exempt organization revenue procedures (1999-1954)