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.
In order to claim a child as your dependent, the youngster must now meet four key tests: 1  Relationship test: The child must be your child, either by birth, adoption or by being placed in your home as a foster child. 2  Residency test: The child must live with you for more than half of the year.