I have the same situation and I can tell you it is a nightmare. JUDGES for divorce are state level and CAN NOT OR I SHOULD SAY DO NOT OVERRULE IRS ALTHOUGH THEY FEEL THEY DO. I have in my divorce decree the same thing however I know the IRS rule. So I wrote to my congressman who confirmed with IRS the judge does not supercede IRS THEY ARE STATE LEVEL!! However by claiming the children do you risk being held in contempt of a court order. Now with that said you can file and claim kids by IRS rules and no matter what court order says THE NONCUSTODIAL parent can not claim EIC as they would be filing a claim on a lie as the children do not reside with them. So I choose to not claim kids because court says I can not but I do also choose to report that I am not claiming kids and that the noncustodial parent may falsely file based on a court order with document that they reside with me, I include health insurance forms and other documents. In this case the noncustodial parent will most likely get a refund and then have it taken back by the IRS and then also be charged with falsely filing a claim and be unable to claim EIC FOR YEARS! I am not in contempt but he does not benefit and well neither do I but it is not violating an order but also doing what is right by the FEDERAL LAW. Now if you find such a lawyer to fight this please give them my email mrw1180 at Yahoo as I would love to partake in a national level stance against judges doing this.
