Post-1984 and pre-2009 decree or agreement.

The decree or agreement must state all three of the following.

The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

The other parent won’t claim the child as a dependent.

The years for which the claim is released.

The noncustodial parent must include all of the following pages from the decree or agreement.

Cover page (include the other parent’s SSN on that page).

The pages that include all the information identified in (1) through (3) above.

Signature page with the other parent’s signature and date of agreement.

You must include the required information even if you filed it with your return in an earlier year.