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Deductions & credits
No, you “cannot report this to the IRS”. If the court order says he gets to claim the child, as a dependent, then he gets to do so and you could be subject to a contempt of court citation if you interfere. It does not matter that you don’t agree with the court’s logic or even the logic is totally wrong. The order says he gets to claim the child.
That said, the IRS does not enforce court orders. If you claim the child, the IRS will honor your tax return because it meets their rules. You Ex’s only remedy is to take you back to court for sanctions.
There is a way to split the tax benefits. There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption (2017)/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.
Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when the custodial parent has released the exemption to him.