8332 - custodial parent does not have SSN or ITIN

[Kea]

Client's ex-wife & daughter live in Pakistan. Daughter is US citizen and has SSN. Mom filled out 8332 releasing exemption. Line for Mom's SSN is "N/A."

ATX is not giving me any errors (blue or red).

Can this be filed successfully (e-file or paper)? I didn't see anything in the instructions that said that the custodial parent had to have an SSN or ITIN.

Thanks

[Pacun]

Make sure that your client has the right to claim child as dependent and file normally. Form 8332 is needed by the non-custodian parent only when both parents claim the same child.

[Kea]

I thought the form had to get filed with the return & the paper one sent in with an 8453. Custodial parent lives in Pakistan and does not file US taxes, so she won't be claiming child (here).

[David1980]

I thought the form had to get filed with the return & the paper one sent in with an 8453. Custodial parent lives in Pakistan and does not file US taxes, so she won't be claiming child (here).

If custodial parent is in Pakistan, does the child also live in Pakistan?

[Kea]

Yes, Mom & daughter are in Pakistan, but daughter is a US citizen.

[kcjenkins]

Efile him with the dependent marked as based on 8332, and then attach a copy of it to the 8453 and mail that in.

[Kea]

Thanks so much to all!!