Per the IRS, this is what the decree would have to include:
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The other parent won't claim the child as a dependent.
3. The years for which the claim is released.
The noncustodial parent must include all of the following pages from the decree or agreement:
Cover page (include the other parent's SSN on that page).
The pages that include all the information identified in (1) through (3) above.
Signature page with the other parent's signature and date of agreement.
I think you should just mail in your return claiming the child and let the IRS settle it.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
