@Needingtaxhelp2021
The IRS doesn’t care about your custody order, won’t help you enforce it, and won’t get involved in any way. The IRS follows federal law, which awards the dependent claim to the parent who has custody more than half the nights of the year unless the custodial parent gives the noncustodial parent a form 8332, or the noncustodial parent has a divorce order that was finalized before 2009 and that contains certain specific language—in which case they can claim the dependent by attaching a copy of the divorce order to their return.
Assuming it is not a pre-2009 divorce, you have to go to your local court to enforce the order.
