To claim a dependent under the special rule when the noncustodial parent qualifies, which document must be attached to the tax return?

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When one parent wants to claim a child as a dependent under the special rule, the custodial parent must release the claim to exemption using a specific form and attach it to the return of the parent who will claim the child. That form is Form 8332. It functions as a written release that lets the noncustodial parent claim the child as a dependent for the year(s) indicated. The form includes the child’s identifying information, the years covered by the release, and the signatures of the custodial parent (and the involved parties as required). Once Form 8332 is attached to the noncustodial parent’s tax return, the IRS recognizes the release of the exemption for those years, allowing the noncustodial parent to claim the dependent under the special rule.

The other forms listed aren’t used to grant this release, so they don’t apply to enabling the noncustodial parent to claim the child as a dependent under this rule.