My ex and I alternate claiming our son as a dependent. 2017 tax year was my ex's turn, but I claimed HOH and we submitted the 8332. This year it's my turn to claim my son as a dependent. However, Section 3 of the form, Revocation, states that it's only effective the tax year following the year you provided the revocation. If I released the claim for 2017 only, and this year 2018 is my turn to claim my son as a dependent, it sounds like it's not effected until 2019 tax year. This doesn't make sense if it's just for 2017. Do I even need to file 8332 or just file my taxes claiming my son as my dependent? My ex will not claim him this year and he's married, so HOH doesn't apply to him.
