Unfortunately, too many judges and attorneys don’t understand how the tax law affects divorces.
The only way your ex can claim your child as a dependent without form 8332 is if your ex claims at the child lives with him or her more than half the nights of the year. If your ex does this, then your ex will also be qualified to claim head of household status, the earned income credit, and the credit for child care expenses (assuming your ex meets all the other qualifications for those credits). Those credits always stay with a parent who has custody more than half the nights of the year and can’t be waived, shared, or delegated.
Conversely, you will be denied the ability to file as head of household, or claim EIC, or claim the credit for child care expenses, even if you would otherwise qualify to claim those credits.
if you are not expecting to file as head of household or claim EIC or the credit for child care expenses, then you don’t lose anything I suppose. If it were me, I would send your ex a signed form 8332 and a copy of IRS publication 502 and inform him that you intend to follow all IRS regulations regardless of the judges comments.
