It is the custodial parent that must sign a 8332 form and give it to the non-custodial parent so that the non-custodial parent can claim the exemption. Custody for tax purposes means physics custody where the child lived more than 183 nights during the year and is not the same legal custody that a court might grant.
Failing to provide the 8332 form if directed to do so by a court order could result in contempt of court.
If there is a pre-2009 divorce decree that specifies that:
1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.
2. The custodial parent will not claim the child as a dependent for the year.
3.The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent.
Then the other parent might be able to attach certain pages from the divorce decree in place of the 8332 form, but after 2009 the IRS only accepts a signed 8332 form.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
