Do not include copies of you divorce decree with your paper filed return, unless it is dated before 2009. The IRS doesn't care about it and will not enforce it.
The IRS will not enforce your divorce decree giving you the right to claim the child*. The IRS goes by physical custody, not legal custody. The custodial parent has first priority on claiming the children on her taxes; regardless of the amount of support provided by the non-custodial parent. The non-custodial parent can only claim the child as a dependent if the custodial parent gives permission (on form 8332) or if it's spelled out in a pre 2009 divorce decree. (without conditions - usually the payment of child support). Even if a divorce decree, dated after 2008, gives the non-custodial parent the right to claim the child, he must still get form 8332 from the custodial parent. A properly worded decree should require her to provide that form. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/f8332.pdf">https://www.irs.gov/pub/irs-pdf/f8332.pdf</a>
*Your only remedy, if she violates the decree, is to take her back to court for sanctions.
