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 addition to the requirements for a qualifying child, the child must meet these requirements: 1  The child has to be under age 17 at the end of the year. 2  You must claim the child as a dependent on your return. 3  The child canât have provided over half of their own support for the year.