Form 8332 is not mailed by itself. You attach it to whichever return claims the child and send that return to the IRS address for your state. If you e-file, the signed Form 8332 goes separately to a single address in Austin, Texas, using Form 8453 as a cover sheet. So the question of where to mail Form 8332 really has two answers, and the right one depends on how you file.
Paper Filers: Send It With Your 1040
When you paper-file Form 1040 or 1040-SR, Form 8332 travels inside the envelope as an attachment. The mailing address depends on your state and whether a payment is enclosed.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
No Payment Enclosed
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, Arkansas, Arizona, New Mexico, Oklahoma: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002
Payment Enclosed
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
- All other states within the U.S.: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
The IRS updates these addresses from time to time. Confirm the current year’s version in the Form 1040 instructions or on the IRS website before you seal the envelope.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 A return sent to the wrong processing center can sit for months.
E-Filers: One Address in Austin, Using Form 8453
If you e-file, you still have to get the signed paper Form 8332 to the IRS. You do it by mailing it with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.2Internal Revenue Service. Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Check the Form 8332 box on the face of Form 8453, attach the signed release, and mail the package within three business days after the IRS accepts your e-filed return.
Every Form 8453 goes to the same address, no matter which state you live in:3Internal Revenue Service. Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Don’t sign Form 8453 itself. Make sure the address printed on it matches the address on the return you transmitted electronically. Missing the three-business-day window doesn’t void your return, but your dependency claim sits unsupported until the paperwork lands.
Amended Returns: Different ZIP, Different Groupings
If you’re attaching Form 8332 to Form 1040-X to correct a prior year or claim the child retroactively, the amended-return addresses are not the same as the ones above. Using your regular 1040 address will misroute the package.4Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
- Connecticut, Delaware, D.C., Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
- Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052
- Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052
Two things to watch. The ZIP codes end in -0052 rather than -0002, which routes envelopes to a different processing unit. And some states switch centers between original and amended returns; North Carolina and South Carolina, for instance, move from Austin to Kansas City on a 1040-X. Check the tables even if you think you remember them.
Revocations Follow the Return That Claims the Child
A custodial parent who previously released the exemption and now wants to take it back completes Part III of a new Form 8332. The revocation takes effect no earlier than the tax year after the custodial parent gives written notice to the noncustodial parent or makes a reasonable effort to do so.2Internal Revenue Service. Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent If you deliver that notice in 2025, the earliest year you can reclaim the child is 2026.
Attach the completed revocation to your own Form 1040 for each year you reclaim the child, and mail the return to the state address shown above. Keep the original revocation and proof that you notified the other parent; the IRS can ask for both in an audit.
A Court Order Is Not a Substitute
For any divorce decree or separation agreement that took effect after 2008, pages from the decree cannot replace Form 8332. Even if the decree grants the noncustodial parent the right to claim the child in alternating years, the IRS still requires a signed Form 8332, mailed through one of the routes above.2Internal Revenue Service. Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent Decrees executed on or before July 2, 2008 can still qualify as a written declaration if they meet the requirements that were in effect when signed; IRS Publication 501 spells out those conditions.