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Video instructions and help with filling out and completing Form 8332

Instructions and Help about Form 8332

To review IRS Form 8332 this is the release or revocation of release of claim to exemption for a child by a custodial parent so a couple of things before we get into this form because it's very brief this is a form that generally is used by a custodial parent to either release their claim to a tax exemption for a child or to revoke a previous release of their claim for that exemption so a couple of questions come to mind such as what is an exemption well uh prior to tax year 2024 personal exemption used to be a deduction that you could claim on your income tax return for every member of your household to include your minor children as part of the tax cuts and job act that was passed in 2024 the deduction for personal exemptions has been suspended for uh the near future through tax year 2024. but barring any legislative changes uh to the tax law then starting in tax year 2024 the personal exemption reverts back to its previous form so as I mentioned this is a fairly brief form there's three parts to it there's part one part two part three part one is the release of claim to the exemption for a current year part two is the release of claim to exemption for future years and then part three is a revocation of a previous release to an exemption now why would you want to either release a claim or revoke the release of a claim for a personal exemption when you cannot take a tax deduction well the purpose there are a couple of purposes so in the instructions which are on the same page you'll note that there are a couple of tax credits that happen...