I am divorced, and am claiming our two sons as dependents. I've been doing this since the divorce. This is the first year that me and the other parent have questions about form 8322, since we are trying to be sure that we've gotten everything correct. Our decree has nothing in it stating who can claim the children, so it's never been brought up between us. The other parent will not be claiming them, but wants to know if they need the form, as well. What will happen in both of our situations if either of us files without the form?
