How do I let the IRS know I'm letting my child's other parent report them on their tax return?
If you're letting your child's other parent claim your child for a given year, or if the other parent is letting you claim the child for a given year, you will need to file Form 8332 with the IRS. Form 8332 is a Release of Claim to Exemption for Child of Divorced or Separated Parents, stating that you will not claim this child as a dependent.
To find Form 8332, go to irs.gov. If you're e-filing your tax return, be sure to send in a signed copy of Form 8332 separately to the IRS along with Form 8453, which you can also find at irs.gov. We know this sounds kind of complicated, but the forms are actually pretty simple to fill out and just ask for your names, info and consent.