If I have a divorce agreement (after 2009) that says I get to claim my child on taxes, but my ex is custodial, will IRS require Form 8332 if she tries to claim anyways?

[kcollins0503]

The divorce agreement says one thing, but she is filing to claim the child anways. Per her, since she is custodial, the IRS will allow her to claim regardless of what our divorce agreement says. I am trying to understand if there is a way to resolve through the IRS with out divorce agreement (from 2012) or if it is cut and dry that the IRS will require this form for me to claim as the noncustodial if files to claim as the custodial.

[Opus 17]

No, you can't use the IRS to fight your battles for you.  If the other parent has actual physical custody more than half the nights of the year, the other parent is the only parent who is automatically allowed to claim the child as a dependent, and you can't claim the child without a signed form 8332.  You would have to go back to the family court that has jurisdiction over your custody order, and request that they take some kind of action, such as forcing the other parent to sign the form, or imposing a financial or other penalty on the other parent.  Courts do not usually respond well to people violating their orders.