Tax Memo: Form 8332

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504, Divorced or Separated Individuals, and (4) Tax Topic 354, Dependents. According to these forms and publications, in general, a custodial parent who elects not to claim the dependency exemption should complete Form 8332, provide it to the non-custodial parent who wishes to claim the dependency exemption, thus authorizing the non-custodial parent to claim the exemption. The consent of both parents is required in order to revoke Form 8332. If both former spouses try to claim the child as a dependent, both returns will be subject to further IRS review. The non-custodial parent must then attach the form or statement to his or her tax return in order to receive the dependency exemption.
However, if the custodial parent has a divorce decree or separation agreement that went into effect after 1984 and it states that the non-custodial parent may claim the child as his/her dependent without regards to any condition, such as payment of support, the non-custodial parent may attach ...

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