@M1991
“So what would happen…”
The IRS only follows its own laws, so the IRS would award you the dependent benefits. If your ex tries to file a tax return without form 8332 by saying that the child lived in their home, the IRS would also award them the dependent benefits. Then, about 9 months later, the IRS would send letters to both parents asking for proof of where the child actually lived. Whoever has the better proof that the child lived in their home will be awarded the dependent and the other parent will have to pay back any tax benefits with penalties and interest.
when the IRS asks for proof of where the child lived, they give the most weight to documents from unrelated third parties that show that the children lived in your home. For example, a copy of the school bus schedule showing that the child is picked up at your home five days a week. Letters from the school or from your children’s doctors that are addressed to your home because your child lives there. Your lease, if you rent your home and your children are listed as occupants on your lease. Documents filed with the state to obtain family assistance that show the children lived in your home. Even social media photographs that show the children’s activities that were taken in your home will be useful. You would need to build the case proving either children lived in your home.
separately, anytime you violate your custody order, the other parent could go to the Family Court and file a complaint. The Family Court could order you to sign the form, hold you in contempt, or assess other financial penalties. In one case that a parent described on this forum some years ago, the judge was so annoyed that the parent disobeyed the order that the judge orderef the parent to sign a copy of form 8332 giving up the dependent permanently, that day right in the courtroom, or else the parent would be thrown in jail for contempt. Every case is different, and you might have a good reason to refuse to sign, but I would never recommend that a parent disobey a court order without first getting competent advice from their attorney.
