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Filing

Submit Form 8332 as a paper document attachment with Form 8453

Follow these steps to attach Form 8332 as a paper document to Form 8453.
  1. Review whether the taxpayer is marked as the custodial (
    1
    ) or noncustodial (
    2
    ) parent in the
    Taxpayer/Spouse is custodial or noncustodial parent
     field on the
    8332
     screen in the
    General
     folder. Per Form 8332 Instructions, you should only file Form 8332 with the noncustodial parent’s return.
  2. If you try to attach Form 8332 (on the
    8453
     screen in the
    Electronic Filing
     folder) with the taxpayer or spouse marked as the custodial parent, an ELF Critical Diagnostic will generate that can't be resolved. In that situation, you need to delete the code on the
    8453
     screen denoting the 8332 as attached and give the Form 8332 to the noncustodial parent to file with their return.
  3. If the taxpayer is the noncustodial parent:
    1. The taxpayer files Form 8332 with their return.
    2. If e-filing the return, complete the
      8332
       screen in the
      General
       folder. This is necessary even if Form 8332 was completed by the custodial parent or by using another application. Make sure to use
      Code 2
       for a noncustodial parent, and mark Form 8332 as a paper document attachment on the
      8453
       screen in the
      Electronic Filing
       folder.
  4. If the taxpayer is the custodial parent:
    1. The taxpayer doesn't file Form 8332 with their return. Form 8332 should go to the noncustodial parent to file with their return.
    2. If e-filing the return, make sure to use
      Code 1
       for a custodial parent on the
      8332
       screen in the
      General
       folder. Don't mark the checkbox denoting Form 8332 as a paper document attachment on the
      8453
       screen in the
      Electronic Filing
       folder.

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