Question: Which is accurate regarding Form 8 3 3 2 , Release / Revocation of Claim to Exemption for Child by Custodial Parent? It is not

Which is accurate regarding Form 8332, Release/Revocation of Claim to Exemption for Child by Custodial Parent?
It is not required to be attached to the return of the parent claiming the benefit. It can be kept in a file.
It permits a noncustodial parent who was never married to the custodial parent to claim some of the benefits for a dependent child that were waived by the custodial parent.
It is a permanent document once the custodial parent has signed it. It cannot be revoked.
Which is accurate regarding Form 8 3 3 2 ,

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