If the custodial parent releases the exemption for multiple years, does the 8332 have to be attached to subsequent returns? Example, the release is for 2010-2015. In 2010 Form 8332 was filed. For 2012 does the non custodial parent have to attach form 8332 to his return?
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I think this paragraph from the instructions for Form 8332 has your answer:
NON-CUSTODIAL PARENT
Attach this form or similar statement to
your tax return for each year you claim
the exemption for your child. You can
claim the exemption only if the other
dependency tests in your tax return
instruction booklet are met.
TIP
If the custodial parent released
his or her claim to the
exemption for the child for any
future year, you must attach a
copy of this form or similar statement to
your tax return for each future year that
you claim the exemption. Keep a copy
for your records."The only function of economic forecasting is to make astrology look respectful" - John Kenneth Galbraith -
Thanks John
Thanks JohnComment
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By chance I had been looking at the 8332 earlier this morning and happened to remember where this was when I saw your post.
(I'm living proof of the "blind hog" theory. If you allow a blind hog to root around long enough, every now and again he will turn up an acorn.)"The only function of economic forecasting is to make astrology look respectful" - John Kenneth GalbraithComment
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