Your only option is to print and mail your return, claiming your daughter. Don't try to e-file it again; it'll just get automatically rejected again by the IRS computers (because there's another claim already on file). When the IRS receives two returns, each claiming the same dependent, they will sort it out to determine who has the rightful claim - which will be the custodial parent as they define it. The IRS does not enforce local divorce decrees. They go by federal tax law. If your wife wanted to enforce the divorce decree, she'd have go to a local court.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
