I hate to tell you this, but someone must have told your wife that the IRS has little regard for Form 8332, and really just go by the test that they have designed for parents that help them determine which spouse can claim the child. If all of the conditions for the IRS test below have been met, the spouse that met the conditions can claim the child:
A parent may claim their child if they meet either the qualifying child test as outlined below:
Qualifying Child
These 5 tests (all of them), will qualify a child as a
dependent:
-
Relationship: They
must be your child, adopted child, foster-child, brother or sister, or a
descendant of one of these (grand or nephew).
-
Residence: They
had to live with you in the same residence for more than half the year.
Being away at school is considered as living at home.
-
Age: Must
be under age 19 or under 24 and a full-time student for at least 5 months
of the year. They can be any age if they are totally and permanently
disabled.
-
Support: child
did not provide more than half of their own support during the year.
-
Joint
Support: The child cannot file a joint return for the year.
