1040 - US ELF: Submitting Form 8332 as a paper document attachment with Form 8453

Alerts and notices

To attach Form 8332 as a paper document to Form 8453, verify the following:

  • 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 Screen 8332, located under the General folder. Per Form 8332 Instructions, Form 8332 should be filed only with the noncustodial parent’s return.
  • If an attempt is made to attach Form 8332 (on Screen 8453, located under the Electronic Filing folder), yet the taxpayer or spouse is marked as the custodial parent, an ELF Critical Diagnostic will generate that cannot be resolved. In that situation, you must delete the code on Screen 8453 denoting the 8332 as attached and supply the noncustodial parent with Form 8332 to file with his or her return.

Form 8332 Data Entry Chart

If the taxpayer is the noncustodial parent... If the taxpayer is the custodial parent...
The taxpayer files Form 8332 with his or her return. The taxpayer does not file Form 8332 with his or her return, but instead gives it to the noncustodial parent to file with his or her return.
If e-filing the return, complete Screen 8332, located under the General folder, (required even if Form 8332 has already been completed by the custodial parent or using another program), making sure to use Code 2 for a noncustodial parent, and mark Form 8332 as a paper document attachment on Screen 8453, located under the Electronic Filing folder. If e-filing the return, be sure to use Code 1 on Screen 8332, located under the General folder, for a custodial parent, and be sure not to mark the box on Screen 8453, located under the Electronic Filing folder, denoting Form 8332 as a paper document attachment.