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Thanks ,the cross checking,ETIC makes sense now.
The new ruling states that the choice " all future years" IS NO LONGER PERMANENT, and can be revoked. I am only guessing here, but it appears that the IRS is going to start adding the Form 8332 into their computer system cross check programing, and will start questioning any back and forth dependent claims. The IRS has ruled sometime ago that a Form 8332 needs to completed even if there is a court divorce decree on this issue. A new Form 8332 is being developed called. "Release/Revocation of Release of Claim to Exemption for child by Custodial Parent". When one looks at the fact that when some parents have more than one child, the custodial parent may even sign a statement that a child did not live with the custodial parent, but with the other parent, the release providing a single parent with the ability to claim head of household and in many cases the child credit.
The form 8332 had two choices 1) C current year dependency or 2). All future years.Does this mean the IRS will delete the all future years?...Despite the divorce decree,parents swap dependents all the time.I do agree this can create a mess,but the IRS does not usually like to override state law ...Interesting.