Revoking Form 8332

[SarahMe]

I am divorced with 1 child. My divorce decree gives us rights to claim our child in opposite years (I'm even years, he's odd). However, I have a signed and notarized agreement from him saying I can claim in 2019 because he failed to meet a different obligation of our divorce decree and, in exchange for my not filing to find him in contempt, he gave me 2019. I have a signed 8332 from him that was completed in March 2019 giving me claiming rights for 2019 and 2020.

In January 2020 he sent me a form 8332 revoking my right to claim our child for 2019. I'm reading the form and it clearly says, "the revocation will be effective no earlier than the tax year following the year in which you provide the noncustodial parent with a copy of the revocation". So, if he gave me the revoking form in Calendar Year 2020, then the earliest it would be valid is 2021, correct?

He already filed and claimed our child. I tried to file and my return was rejected - I immediately sent off my paper return with a letter explaining the situation, the original and "revoke" 8332 Forms, and the notarized agreement. Will I be ok and get the claim for 2019? Should I worry about having an issue for 2020?

[KurtL1 · Accepted solution]

Yes, you are correct. Per the Instructions on Form 8332, if he did not provide you with the revocation until 2019 the earliest he could claim the child would be in the 2020 tax year.

Per the form, "The revocation will be effective no earlier than the tax year following the year in which you provide the noncustodial parent with a copy of the revocation or make a reasonable effort to provide the noncustodial parent with a copy of the revocation".

If the Form 8332 is dated in 2019 the IRS should allow you to claim the child for the 2019 tax year. You followed the correct procedure by mailing in your return with a copy of his revocation on the Form 8332.

You need to have him sign a new Form 8332 for the 2020 tax year.