Prepare for the Jackson Hewitt Tax Test with our comprehensive study guide featuring multiple-choice questions, hints, and detailed explanations. Ace your examination with confidence!

Multiple Choice

Noncustodial parent trying to claim dependent using special rule must attach a signed Form ____

When a noncustodial parent wants to claim a child as a dependent under the special rule, the custodial parent must release the exemption using Form 8332 and this signed form must be attached to the noncustodial parent’s tax return. Form 8332 is specifically the Release/Termination of Claim to Exemption for Domestic Dependent, and it signals that the custodial parent agrees not to claim the dependent exemption (for the years specified) so the other parent can. Without a signed Form 8332 attached, the IRS won’t allow the noncustodial parent to claim the exemption, even if a divorce decree or custody agreement says otherwise.

When a noncustodial parent wants to claim a child as a dependent under the special rule, the custodial parent must release the exemption using Form 8332 and this signed form must be attached to the noncustodial parent’s tax return. Form 8332 is specifically the Release/Termination of Claim to Exemption for Domestic Dependent, and it signals that the custodial parent agrees not to claim the dependent exemption (for the years specified) so the other parent can. Without a signed Form 8332 attached, the IRS won’t allow the noncustodial parent to claim the exemption, even if a divorce decree or custody agreement says otherwise.