Question ldij,
If the child aged out of the custody order in 2006, how would dad qualify to USE the 8332 for 2007? The child is no longer a minor - therefore, not in the "custody" of either parent.
I understand what you are saying, however, prior to the IRS saying that a form 8332 could be rescinded, the form 8332 stood, no matter the circumstances.
Form 8332 is a voluntary form...a voluntary waiver. If the form 8332 stated the specific years that were being waived, then they were waived no matter what the circumstances were. The only exception would be if the two parents combined no longer provided more than 50% of the child's support, therefore either the child, or some other party who was not a party to the form 8332, was the person eligible to claim the child under the tax code.
There is tons of case law on this one...there is even a really famous case that most case law refers to....
Mom and dad divorced. Mom got custody. Mom signed form 8332 for all present and future years. (dad was ordered to pay a very high amount of support) Dad disappeared from the face of the earth for child support purposes and visitation purposes for the remainder of the children's youth. However dad continued to claim the children. It got all the way to tax court, and appealed. The judges acknowledged that it was grossly unfair, but that form 8332 was a waiver and that it stood. So...the IRS gave the exemptions to dad, for all of the years, despite the fact that he provided absolutely no support to the children and in fact was on the run from the CSE.
That is why, in the past, no one should have ever signed form 8332 for more than one year at a time.
However, now, form 8332 can be rescinded so that kind of gross unfairness is no longer possible, and is no longer possible in OP's case.