My ex husband was court ordered to claim our child but passed away in November, can I claim my child on my taxes this year?

[GeorgeDenseff]

The IRS does not care about court orders.  If the child lived with you and you paid their support, then you can claim them.

[rjs]

Check with your lawyer. Your ex-husband's executor is going to have to file a final tax return for him. Ask your lawyer whether the court order allows the child to be claimed on the final return. Even if the IRS allows you to claim the child, you could be in legal trouble if you are violating the court order. And if you and your ex's final return both claim the child, you will be in trouble with the IRS as well, even if they initially accept your claim.

[Opus 17]

You are allowed to claim your child if your child lived in your home more than half the year. To obey such a custody order, you must give the other parent a signed form 8332 dependent release.

The other parent in this case must still file a final tax return for 2021 if they had any taxable income; this duty would be performed by the executor of the estate or their personal administrator. If you have a court order to give your ex a form 8332, that would still apply and any refund that resulted would be paid to your ex‘s heirs.  It’s possible the personal administrator does not know about this arrangement. But the court order still applies because your ex must still file a tax return, and I always recommend that taxpayers follow court orders unless they have competent legal advice to the contrary.