Under Florida law, s.61.30(11)(a)(8), Fla. Stat. (2014), a non-custodial parent who is not current in his or her child support obligations loses any entitlement to the dependency exemption for each year that the child support obligations remain unpaid. If the custodial parent has already executed a release for a tax year in which the non-custodial parent becomes delinquent in child support payments, the custodial parent can revoke the release in writing. The revocation will go into effect for the tax year following the year in which the non-custodial parent is provided with a copy of the revocation.
In IRS Form 8332, Part III can be utilized for the revocation, even if Form 8332 was not used to establish the custodial parent’s original release of the dependency exemption to the noncustodial parent. If a separate writing is utilized for the revocation, it must include substantially the same content as Form 8332 and must be executed for the single purpose of revocation. The revocation should be specific as to which tax years are included in the revocation. The revoking parent should attach a copy of the written revocation to their tax return every year that the parent claims the exemption. Documentation showing the delivery or the attempted delivery of the revocation to the noncustodial parent should also be kept by the custodial parent.
If you or someone you know needs help with a custody case, contact an experienced family attorney.