The IRS cares about physical custody. Courts often make up rules for divorced parents that do not align with IRS rules. The IRS does not care about your divorce decree. We do not give legal advice here. Only you can gauge the risk of how contentious your ex-spouse might become if you go ahead and claim the child on your own tax return. The child cannot be claimed on two returns.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
