The non-custodial parent cannot claim without a signed 8332 form OR this was a pre-2009 divorce and the divorce decree specifically stated all three of the following.
If a post 2009 decree and the non-custodial parent was allowed to claim then the 8332 for is still required and you could be in contempt of court for failing to provide one. Absent either one and you do not provide a 8332 then only you can claim the child (unless you singed a previous 8332 that applied to future years).
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.
The noncustodial parent must attach all of the following pages of the decree or agreement to his or her tax return.
* The cover page (write the other parent's social security number on this page).
* The pages that include all of the information identified in items (1) through (3) above.
* The signature page with the other parent's signature and the date of the agreement.
**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.**
