@lann1970
I don’t quite understand your question, “is this answer still correct?“
All of the rules regarding claiming a child as a dependent have been the same since 1986. The special rules that apply to children of divorced or separated parents are the same as they have been for many years. They are all covered in IRS publication 501, and you can also review IRS publication 504 on divorce and separation.
https://www.irs.gov/pub/irs-pdf/p501.pdf
https://www.irs.gov/pub/irs-pdf/p504.pdf
The only parent who is automatically entitled to claim a child as a dependent is the parent where the child lives more than half the nights of the year. This is the custodial parent in tax terminology, and it does not necessarily have to agree with any court order. The IRS only goes by where the child physically lives.
Form 8332 is used by the noncustodial parent to claim a child as a dependent. If you were previously the custodial parent and you gave your ex a form 8332 regarding how and when your ex could claim the child as a dependent, that is irrelevant for any year in which your ex has actual physical custody more than half the year. It is now your ex who has the exclusive right to claim your child as a dependent and you would require a form 8332 signed by your ex before you could claim the child as a dependent.
The IRS will go entirely on physical custody. If your ex had physical custody more than half the nights of the year and did not give you a signed form 8332, then you are not entitled to claim any tax benefits for the dependent under IRS regulations. There’s no point in filing a complaint with the IRS.
If your ex’s actions violate the letter or spirit of your divorce order, you might be able to file a complaint with the Family Court, and the Family Court could make an adjustment to the situation, including but not limited to, requiring your ex to make financial restitution to you, or requiring your ex to provide you with form 8332, or otherwise modifying any child support or financial arrangements. However, you must go to the Family Court for relief, not the IRS.
