1. Why would a taxpayer need to include IRS Form 8332, Release/Revocation of Claim to Exemption of Child by Custodial Parent, in their personal income tax return?
2. To allow a noncustodial ex-spouse permission to take the child's dependency exemption, or to revoke same.
3. To disallow an ex-spouse permission from taking child's dependency exemption because they only provided 10% of child's support.
4. To disallow an ex-spouse permission from taking child's dependency exemption because they provided less than 50% of child's support.
5. To allow a noncustodial ex-spouse permission to take the child's dependency exemption if they provide 90% of child's support.

Please help. Thankyou