I know there seems to be a lot of language that can be added to the divorce decree to get around these issues but can this be avoided entirely by adding his name to the deed now? Thank you again! Maybe not. the IRS does not really care what a (non-tax) court says. it's what the tax laws say. If I remember correctly from your previous post title was transferred entirely to you. now you want to transfer back. I have no Idea how the IRS would view this.
here's an example where courts and IRS disagree. the divorce decree says spouse A, the custodial parent, gets to claim their dependent in even-numbered years. the other spouse gets to claim in odd-numbered years. the custodial parent does not furnish the non-custodial parent form 8332 and claims the dependent every year. the IRS says this is OK. what the courts would say is a matter for a lawyer but possible contempt of court is possible.
