Page 54 - Dependents for Individuals

Residency Test: Custodial parent and noncustodial parent

Revocation of release of Parents who never
claim to an exemption. Remarried
Parent married

 The custodial parent can revoke a
release of claim to an exemption. For
the revocation to be effective for
2020, the custodial parent must have If you remarry, the support provided by This special rule for divorced or
given (or made reasonable efforts to your new spouse is treated as provided separated parents also applies to
give) written notice of the revocation by you. parents who never married and
to the noncustodial parent in 2019 or who lived apart at all times
earlier. The custodial parent can use
Part III of Form 8332 for this purpose during the last 6 months of the
and must attach a copy of the year.
revocation to his or her return for each
tax year he or she claims the child as a
dependent as a result of the 52
revocation.