Without a signed form 8332, the non-custodial parent just flat out, no way, no how can claim the child as a dependent. Period.
Thank you for your post and while I agree with you that this is what is supposed to happen this is not what happens in reality. For many years I have not signed the 8832 form and the non noncustodial parent has claimed our child with absolutely no problem. Ironically his CPA put on the form that “mother refused to sing the form”
And moving onto your last paragraph oh if only this were the case but it is not the case the family court orders issued out and Maricopa county most definitely order the custodial parent to allow the noncustodial parent to have the make the federal tax child deduction
