FORM 8332 Opt out form needed?

[TAXNJ]

Scenario:

If the divorce degree says that the "non custodial" parent can claim the child for tax purposes, then pages from the divorce degree or form 8332 is required.

Question: Since this would stop the return from being e-filed, so does the preparer need to have the client sign the "opt out" form for e-file purposes?

thanks in advance

[Jesse]

You should still be able to efile, you need to attach the proper documentation to the Form 8453 and mail this in after the return is accepted.

[taxea]

This year IRS wants the 8332 regardless of what the court says. I keep a copy of the court document in my file but beginning this year the 8332 will be signed or the dependent will not be put on the return. taxea

[David1980]

Actually per IRS Pub 17 it will be 2009 tax year that Form 8332 is required.

Beginning with 2009 tax returns, the noncustodial parent will no longer be able to attach pages from the decree or agreement instead of Form 8332 if the decree or agreement was made after 2008. The noncustodial parent will have to attach Form 8332 or a similar statement signed by the custodial parent and whose only purpose is to release a claim to exemption.

I also read it to imply that only decree/agreements that were made after 2008 have this requirement. So it seems that if you had a pre-2009 decree or agreement that met all the tests you could continue to use it instead of 8332.

[TAXNJ]

Thanks to all

You should still be able to efile, you need to attach the proper documentation to the Form 8453 and mail this in after the return is accepted.

Thanks to all.

The goodness is can e-file after IRS ack. and then send in form 8453 with proper documentation e.g. form 8332.