Form 8332

[billo]

I am efiling a return where the custodial parent has released the exemption for a child to the non custodial parent. Does the form 8332 need to be manually signed or will it be sufficient to file electronically without a manual signature and use the 8879 as authority?

[Just-Lisa-Now-]

the 8332 goes with the non custodial parents return (your client signs it and gives it to them), not the custodial. You have nothing to attach.