I had the baby in 2021- the noncustodial parent has never even met the baby. We didn't live together after the baby was born. The noncustodial parent doesn't have any overnights or inquire about the baby. He is ordered to pay around $200 child support a week but that's the only thing he does. No overnights- no medical bills- nothing.
We have a "judgment of paternity" through the court and it states that the parents shall alternate claiming the child as a dependent, this being his first year to claim, being an "even" numbered tax year and that the custodial parent (myself) is ordered to timely sign and forward to the noncustodial parent an IRS form 8332.
So I have some questions:
1. Can he claim the baby as a dependent if he has literally 0 overnights and doesn't provide more than half of costs?
2. What happens if I don't send him a form 8332 and claim the baby as my dependent?
