If I am the custodial parent and the divorce decree states we split years on claiming the child, does my x spouse have to fill out form 8332 with my signature.

[supersayanj]

Is this a grey area in the courts or does IRS rules win out. I am the custodial parent, I have 3 children. Divorce decree states that my spouse is allowed to claim the youngest each year. However, I have mentioned form 8332 needing to be completed, but she does not speak to me very often and ignores that form. From what I can read that form MUST be completed and signed by me and my spouse needs that form with my signature in order to claim our child as a dependent in the eyes of IRS. I have read that IRS rules supersede divorce decree. That being said it has been 3 years and she has never had me sign from 8332 and she only has the kids 13% of the year, so I want to claim the child and use the CTC. I want to know since form 8332 has not be singed by me and she has not asked, when we both have this child on our taxes and potentially get audited who would "win" with IRS? It seems to me I would and she would have to go back to court to either get money back from me or lose in court as it is up to her to get that form signed.  

[Opus 17]

 If your divorce decree was signed into thousand eight or earlier, your ex can clean the dependent by attaching a copy of the divorce decree to their tax return. For any other situation, the only legal way that a noncustodial parent can claim the child is if the noncustodial parent includes a signed form 8332.

If you do not provide the noncustodial parent with the signed form, then you may claim your child as a dependent. Your ex could take you to family court to ask that you be held in contempt and forced to sign the form. But the IRS won't get involved.