Orders entered between January 1, 1985 and December 31, 2008:
If your divorce action was entered between January 1, 1985 and December 31, 2008, and it specifies who is allowed to claim the children as dependents, no special form is required. A non-custodial parent may attach certain pages from the divorce decree showing their entitlement to claim the dependent if all of the following are true:
1. The right to claim the child as a dependent is unconditional, that is, it doesn't condition it upon being current on child support or some other requirement.
2. The Order states the custodial parent will not claim the child certain years (or, by implication won't do so because it states which years they *will* claim them)
3. The Order states the years for which the non-custodial parent may claim the children.
If all of these are true, the noncustodial parent must attach:
o The cover page of the order (you must write the other parent's social security number on this page)
o The signature page with the other parent's signature and/or the judge's signature if it's part of an order
o The pages which include all the information in the three "musts" above.
For Orders entered January 1, 2009 or later:
The custodial parent must actually sign a release of the right to claim the child as a dependent by giving the non-custodial parent a signed IRS Form 8332. Pages from a decree can no longer be attached. Also, the release of the dependent claim by the custodial parent must not be conditioned upon the paying of child support.