@Rachel14 wrote:
My family law judge said you don’t need to file form 8332 to claim a dependent even if they lived with you less then half the year. She for sure superseded federal law. So anything is possible. My divorce order never said I had to sign form 8332. I didn’t want my signature going to my ex or any personal information.
No. Family court judges can't override the IRS. If you are the custodial parent and refuse to give your ex the signed form when required, and your ex takes you to court, you could be held liable. (Alternatively, your ex will try to claim the child, will get denied, will complain to the court, and the court will refuse the case because the judge doesn't understand the law.)
If you are the non-custodial parent and you claim the child without a signed form, and the other parent also claims the child, you will face an IRS investigation.
Many lawyers and judges just don't understand the rules, but that doesn't mean they don't exist.
"Regardless of what the custody orders the court has issued, federal law determines your federal tax status. Therefore, the IRS requirements supersede a county or state court order."
https://www.findlaw.com/family/child-custody/child-custody-and-taxes.html
