Be careful with the 8332 form though. There are 3 parts to the form. Part I releases the exemption one time for the current tax year, however if part II was filled out on a prior 8332 form then the release is also for specified future years so a new 8332 form might not be needed if part II was filled out.
Part III revokes the future part II but does not take place until the year *after* part III is filled out.
It is best to never use anything other than part I or you might not be able to meet the requirements to revoke. If the ex has a 8332 form with part II filled out, he might not need a new 8332 form in order to claim.
From 8332 instructions:
The revocation will be effective no
earlier than the tax year following the year
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. Also, you must attach a copy
of the revocation to your tax return for
each year you are claiming the exemption
as a result of the revocation. You must
also keep for your records a copy of the
revocation and evidence of delivery of the
notice to the noncustodial parent, or of
reasonable efforts to provide actual
notice.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
