If I never provided the noncustodial parent w/ 8332 Release of Claim in previous years, can I both 1. claim my son this year and 2. revoke for future years as a notice?

[user123400000]

Can I submit the 8332 form to REVOKE the noncustodial parent from claiming our dependent on their taxes if I NEVER submitted a 8332 form in previous years allowing him to do so? Basically, can I revoke something I've never previously signed before? Or can I just file my taxes first, since I am the custodial parent (per court documents & children spend most nights out of the year with me, beyond 50/50).

[MaryK4 · Accepted solution]

If you did not sign the original 8332, you do not have to send one in to revoke it.  As the custodial parent, you have the right to claim the children unless you provide the Release.  You will want to file as soon as possible so that you do not have to mail your tax return in.  See What if somebody already claimed my dependent?

[Mike9241]

there is nothing you can do to prevent the noncustodial parent from claiming the child on their return. if you file first that will only prevent them from e-filing. they can still file by mail.  then the IRS will eventually request info to determine the proper taxpayer which should be you if they spent most nights of the year with you.   however, if the divorce decree specified that the noncustodial parent gets to claim the child in certain years, consult your lawyer. while the iRS only says the custodial parent gets to claim unless form 8332 is provided to the noncustodial parent. the courts look to the legal documents.