The judge ordered my ex to claim dependency exemption and stated that he is not required to fill out any additional forms which is against irs law.
"ORDERED" divorce decrees can grant the noncustodial parent the right to claim a noncustodial child. it can not order that parent to file a tax return claiming them.
the noncustodial parent does not fill out the 8332 so there would be no form for him to fill out. the 8332 is done by the custodial parent. to be valid the custodial parent must sign and date it. if the court granted the noncustodial parent the right to claim a noncustodial child and the custodial parent refuses to provide the form , if requested, the noncustodial parent can go back to court. you would have to talk to a divorce attorney in your state to find out what the penalties could be for violating the court order.
Assuming you don't provide the form initially, nothing prevents you, from the IRS standpoint, of claiming the child on your return. the noncustodial parent goes back to court and it orders you to supply the form under penalty if you fail to do so. so you provide the form. the noncustodial parent files the return or amended return with the form. you then have the option of filing an amended return taking off the child or waiting for the IRS to adjust your return. either way you'll end up owing taxes penalties and interest.
best advice talk to your attorney if you had one for advice or get one. if your ex takes you back to court among the things the court could order is for you to pay your ex's legal and all court costs.
