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.
- Review whether the taxpayer is marked as the custodial (1) or noncustodial (2) parent in theTaxpayer/Spouse is custodial or noncustodial parentfield on the8332screen in theGeneralfolder. Per Form 8332 Instructions, you should only file Form 8332 with the noncustodial parent’s return.
- If you try to attach Form 8332 (on the8453screen in theElectronic Filingfolder) 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 the8453screen denoting the 8332 as attached and give the Form 8332 to the noncustodial parent to file with their return.
- If the taxpayer is the noncustodial parent:
- The taxpayer files Form 8332 with their return.
- If e-filing the return, complete the8332screen in theGeneralfolder. This is necessary even if Form 8332 was completed by the custodial parent or by using another application. Make sure to useCode 2for a noncustodial parent, and mark Form 8332 as a paper document attachment on the8453screen in theElectronic Filingfolder.
- If the taxpayer is the custodial parent:
- The taxpayer doesn't file Form 8332 with their return. Form 8332 should go to the noncustodial parent to file with their return.
- If e-filing the return, make sure to useCode 1for a custodial parent on the8332screen in theGeneralfolder. Don't mark the checkbox denoting Form 8332 as a paper document attachment on the8453screen in theElectronic Filingfolder.
