Page 52 - Dependents for Individuals

Residency Test: Custodial parent and noncustodial parent

 The noncustodial parent must attach all of the following pages of

 If the divorce decree or separation the decree or agreement to his or her tax return.
agreement went into effect after • The cover page (write the other parent's social security
number on this page).
1984 and before 2009, the
noncustodial parent may be able to • The pages that include all of the information identified in
attach certain pages from the items (1) through (3) above.
decree or agreement instead of • The signature page with the other parent's signature and the
Form 8332. date of the agreement.
 The decree or agreement must
state all three of the following.
1. The noncustodial parent can
claim the child as a dependent
without regard to any
condition, such as payment of
support.
2. The custodial parent won't
claim the child as a dependent
for the year. 3. The years for
which the noncustodial parent,
rather than the custodial
parent, can claim the child as a
dependent.
Post-1984 and pre-2009 divorce decree or
separation agreement

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