Yet today, we know that sports performance is a rigorous, demanding, and highly professionalized career for many people. Some participate as performers; others with a performance background in college athletics move into management, coaching, and other professional roles related to sports.
Form 8332 is used by custodial parents to release their claim to their child's exemption. If you are the custodial parent, you can use this form to release a claim to exemption for your child so that the noncustodial parent can claim an exemption for the child or revoke a previous release of claim to exemption for your child.
Who Gets to Claim a Child. To claim a child, you must pass four basic tests. First, you must be related to the child by blood or adoption. Second, the child must have lived with you for more than half of tax year. Third, the child must be younger than 19 or under 24 and a full-time student. Lastly, the child can't have provided more than half of her own support during the year. In some situations, more than one person passes the tests to claim a dependent.