IRS laws and court orders do not always agree. IRS wins. See IRS FAQ.
IRS says:
Divorced or separated parents. Even if the taxpayer cannot claim a child as a dependent, the child is treated as the tax-payer’s qualifying person if:
•The child was under age 13 or was not physically or mentally able to care for himself or herself, and
•The taxpayer was the child’s custodial parent
You may be able to convince the other parent to allow you to claim the child and sign the release form. See About Form 8332, Release/Revocation of Release of Claim.
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