This is a difficult situation since the IRS will process the first return received. You could amicably
discuss with your ex-spouse to see if he or she will be willing to pay you the difference that you will be overpaying the IRS.
Publication 501 is quite specific that the IRS will not honor a post-2008 custody agreement when assigning dependents. It may be that a custody agreement can help (along with other proof) a custodial parent to establish they had custody more than half the nights of the year when there is a conflict. But I don't see any support that the non-custodial parent can use a custody agreement to claim the dependents. Post-2008 divorce decree or separation agreement. The noncustodial parent can attach pages from the decree or agreement to the tax return instead of Form 8332 if the decree or agreement went into effect after 2008. The custodial parent must sign either Form 8332 or a similar statement whose only purpose is to release the custodial parent's claim to an exemption.
@ryano_111
[Edited 02/17/2023| 3:12pm PST]
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