Unless it is a pre-2009 divorce decree the 8332 for is required.
If he is wrongly claiming credits that he is not entitled to claim (EIC & Child Care) because he did not physically live with the child then the 2nd e-filed return that claims the same credits will reject.
Claiming credits that a taxpayer is not entitled to claim can indeed lead to an audit requiring paying back any tax due plus interest and penalties. The IRS will usually go back 3 years but can go back up to 7 years in some cases to collect back tax.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
