should 8332 be given

[taxmom34]

my nephew is father of 10 year old boy who lived with mother until end of 2011.. mother claimed child as dependent because father was behind on child support. however for 2012 he lived with father all year so, he is the custodial parent , and will be filing head of household with child living with him. he is allowing mother to claim dependency, does he need to give her a 8332? they were never married.

[dkss]

Yes, he will need to sign a 8332 to give her the dependency, since the mother was not the custodial parent.