8332 for Prior Years

[spfg]

I am a new preparer and any help is greatly appreciated.

Taxpayer got divorced in 2019 and divorce decree states that he gets to claim CTC during odd years. He hasn't filed a return since his divorce in 2019(non filing 2019 & 2020). Will IRS accept 8332 from custodial parent signed this year, 2021, to use on prior year,2019, if she has not already claimed child for that year?

From all I can see on 8332 instructions. Use Part I to release a claim to the exemption for the current year. Use Part II if you choose to release a claim to exemption for any future year(s).

Thanks in advance.

[spanel]

You need to make sure the has one filed out for tax year 2019 and tax year 2021. Either that or have them fill out one for 2019 and then fill out the future years section.

Chris

[spfg]

thank you spanel. Much appreciated.