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That's what I feared! The custodial parent has been pressuring our oldest son to file because she says since he lives with the younger son, that "he" has the right to claim him because he "supports him". The issue is that they live in a subsidy (i.e. food-stamps, housing, health care) and their share of the bills are relatively small compared to the large amount of support I provide. The support order is actually for 2 kids, but the oldest not in school, works full-time and allegedly pays the household expenses for all four them (parent, parent's husband (don't know the working status or lack there of, brother and the older son).  We went to court and the judge ordered her to sign the form per the court order, but I understand it means nothing to the IRS as one has to proof support etc, but I am worried about the consequences for my son because his parent pressured and lied to him about having the right to do this.  I'm to trying to figure out what the IRS will do once I file.