I released claim of exemption last yr for 2017 only-ex claimed son as dependent and I claimed HOH. I'm claiming son as dependent. Do I need to do 8332 again w/revocation?

[hodgen22]

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.

[macuser_22]

Who does the child live with?    Only the parent where the child physically lived more than  half the year can claim the EIC, Child Care Credit And HOH reguardless of which spouse claims the dependent and Child tax credit.   

The  EIC, Child Care Credit And HOH can never be claimed by the parent that did not live with the child.   That is the purpose of the custody agreement questions in the dependent interview.

[DDollar · Accepted solution]

If you are filing form 8332 to release claim and fill out Section 1, you are only releasing the claim for the current year.  There is no reason to file the revocation for the following year. If you filed section 2 and gave up claim for multiple years, you would have to file the revocation and give to your ex in the year prior to the year you want to claim.  That said, it sounds to me like you just need to fill out section 1, sign, and give to your ex every other year - the years that he claims your son.