Basically, if you don't sign the 8332 (if you are the custodial parent as defined by the IRS, not as defined by the court), then the non-custodial parent can not claim them. However, the lower court can hold you in contempt of a court order of that lower court, if that lower court ordered you to sign it, and you don't sign it. That lower court can fine you, incarcerate you, or whatever until you *do* sign it then.
