Does a divorce decree control who claims the child?

The rule in one paragraph

A state court can say who gets to claim a child, but the Internal Revenue Code has its own test, and Publication 504 explains how the two meet. For a decree or separation agreement that took effect after 2008, the noncustodial parent cannot attach pages of the decree in place of Form 8332. The custodial parent has to sign either Form 8332 or a similar statement. The publication adds that the only purpose of the statement must be to release the custodial parent’s claim to an exemption, and that the form or statement must release the claim without any conditions. For example, the release must not depend on the noncustodial parent paying support.

What the release does

The exemption amount is zero for 2025, but the release still matters. According to the publication, it allows the noncustodial parent to claim the child tax credit, the additional child tax credit and the credit for other dependents, if applicable. The noncustodial parent must attach a copy of the form or statement to the return each year the custodial parent releases the claim, even if it was filed with a return in an earlier year. The release can be for one year, a number of specified years such as alternate years, or all future years.

Decrees from 1985 through 2008

If the decree or agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages instead of Form 8332. The decree must state all three of the following: the noncustodial parent can claim the child without regard to any condition, such as payment of support; the custodial parent will not claim the child for the year; and the years for which the noncustodial parent, rather than the custodial parent, can claim the child. The attachments must include the cover page (with the other parent’s SSN written on it), the pages containing all of that information, and the signature page with the other parent’s signature and the date of the agreement.

Decrees before 1985

A pre-1985 decree or written separation agreement that applies to 2025 can work without a signed release if it states that the noncustodial parent can claim the child, it was not changed after 1984 to say the opposite, and the noncustodial parent provides at least $600 for the child’s support during the year. Under such an agreement, all child support actually received from the noncustodial parent is treated as used for the child’s support. The publication gives an example in which $1,200 of child support counts as support provided by the noncustodial parent even if it was spent on other things.

Worked example

A decree took effect in 2021 and says the father may claim the child in even-numbered years. The mother has not signed anything separate. Under the publication’s post-2008 rule, the father cannot attach decree pages; he needs Form 8332 or a similar statement signed by the mother that releases her claim without conditions. If the decree took effect in 2006 and states all three points above, he may attach the cover page, the pages with those points and the signature page instead. Enter the year above to see which route applies. Neither route changes who is the custodial parent; it only supports the release.

Taking the claim back

The custodial parent can revoke a release. For a revocation to be effective for 2025, the custodial parent must have given, or made reasonable efforts to give, written notice to the noncustodial parent in 2024 or earlier. Part III of Form 8332 can be used, and a copy of the revocation is attached to the custodial parent’s return for each year the child is claimed as a result. The Form 8332 page works through that timing.

Practical limit

This page reflects the federal tax rules in Publication 504. A decree may still bind the parents to each other as a matter of contract, so one parent may be able to ask a family court to enforce it, but the IRS looks at the signed release and the custodial parent definition. Questions about enforcing a decree belong with a family lawyer.

Sources

• IRS Publication 504, Divorced or Separated Individuals (2025): Written declaration, Divorce decree or separation agreement that went into effect after 1984 and before 2009, Post-2008 divorce decree or separation agreement, and Child support under pre-1985 agreement. Read November 2, 2026.

Edition read: Publication 504 (2025), for use in preparing 2025 returns. Dollar limits and dates in this publication are for 2025; check the current publication and form instructions for your tax year. This page summarizes the publication and does not replace it.