@Sballerstein wrote:
Even if the non custodial doesn't utilize any of his parenting time? He is in contempt for that.
You must understand the difference between the IRS and everything else.
The IRS only follows the tax laws. The IRS does not mediate disputes between divorced parents. The IRS may be forced to make a determination if both parents claim the same child, but when that happens, the IRS will follow the tax laws. The tax laws say the custodial parent is the only parent with the automatic right to claim a child as a dependent, and the non-custodial parent can't claim the child unless they get a signed form 8332 from the custodial parent.
Everything else is a family court matter and the IRS doesn't get involved. If the judge orders you (the custodial parent) to allow the non-custodial parent to claim the child, and you don't cooperate, you will have to explain it to the judge. You might have good reasons for not-cooperating, but you have to bring that to the judge, not the IRS. Or, if the judge orders the custodial parent to to allow you (the non-custodial parent) to claim the child, and the custodial parent doesn't cooperate, you have to take it to the judge, not the IRS.
