form 8332 instructions
Post-1984 and pre-2009 decree or
agreement. If the divorce decree or
separation agreement went into effect after
1984 and before 2009, the noncustodial
parent can attach certain pages from the
decree or agreement
instead of Form 8332, provided that these
pages are substantially similar to Form 8332.
Post-2008 decree or agreement. If the
divorce decree or separation agreement went
into effect after 2008, the noncustodial parent
can’t attach certain pages from the decree or
agreement instead of Form 8332.
so if post 2008 decree and you did not furnish 8332 to the noncustodial parent, you could file amended returns for 2018-2020 to claim the dependents based on the tax laws. however, your ex could take you to court for violating the court order. you would have to ask a lawyer what penalties the judge would impose on you.
the IRS doesn't care what the courts say and the courts don't care what the tax laws say.
