I believe that the tie breaking rules only apply when *both* parents meet the custody test and both parents lived with the child more then 1/2 the tax year. If you all lived together more than 1/2 the year then the tie breaker rules could come into play. However, if one parent lived with the child more than the other parent, even though they both lived with the child more than 1/2 the year, then the parent that lived with the child the longest would win the tie breaker.
If you do not meet the custody test, then the only way that you could claim the child's exemption would be if the custodial parent gave you a signed 8332 form for you to attach to your tax return.
Absent a court ordered agreement granting you the tax credits, the 8332 is totally voluntary for the custodial parent. If there is such a court ordered agreement, and the custodial parent refused to issue the required 8332 form, then your relief would be through the court that issued the order to enforce it and compel the custodial parent to provide the form. The IRS will not get involved in disputes, that is up to local courts to resolve.
**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.**
