1) Since the child did not live with the BF every night of the year then the BF cannot claim the child PERIOD.
2) if YOU are the custodial parent according to the IRS rules (read the prior thread) then YOU do not need any form 8332 ... YOU have all the rights to claim the child for ALL child related benefits ... what the divorce decree says means nothing in this case since the family court is trumped by FEDERAL tax laws. In fact, you as the custodial parent should release the child to her using a form 8332 but as you say she has no need since she has no reason to file and the BF cannot use the 8332 at all. If she wanted to fight this she would have to take you back to family court and any judge would toss out this frivolous claim.
3) if he does try to claim the child then he will lose when the IRS questions it since you also will claim the child ... if you get rejected then paper file the return ... YOU are in the right.
