Yes, the custodial parent should have the FSA, yes, a new 8332 would be required for each year. You can also file one for future years that is in effect until you revoke it, but that would give your ex the right to claim the child in all years., and yes, your ex needs to file the 8332 with the IRS when he claims the child, You can fill it out in the program, print it ,sign it and give the paper to him. It would be under Federal Taxes, Other Tax Topics
