Can my kids dad claim them if he is behind on child support and a judges signed a parenting plan stating he has to be current on support to claim them?

[babyghirly]

We have a parenting plan signed by the judge, stating he needs to be up to date on support before he can claim one of them. 

[Carl]

We are not lawyers in this forum. But it sounds to me like if he claims them, then he will be in contempt of a court order and may risk fines, jail time or both.

[macuser_22]

The IRS and Federal tax law does not care abut any local court orders.  All they look at is physical custody - which parent the child lived with more than half the year.   That custodial parent can claim the child unless they release the exemption to the other non-custodial parent with a signed 8332 form.   A local court can force the custodial parent to release the exemption if ordered to do so.

[Carl]

Most likely what would happen in this case, is that if dad claims them, no problem with the IRS. But then when mom goes to claim them and her claim is denied by the IRS because dad claimed them, mom simply goes to the court with the signed court order and informs the judge that dad violated the court order. The judge then fines, jails, or both to the dad until the dad files an amended return removing his exemption for the kids so mom can claim them. Of course, all this could be avoided if dad would just catch up on the child support.
Keep in mind that this forum is for the support of the turbotax program and to help users of the program with the interpretation of tax law. We do NOT deal with custody issues and matters of the such that are dealt with at a level BELOW that of a federal judge. So my above is pure speculation based on common sense as I know it. When it comes to that stuff, I'm what you would refer to as an 'armchair lawyer".

[macuser_22]

It is not that complicated.  "Mom" simply does not release the exemption with a 8332 form and claims the child(ren) herself.  If "dad" does claim without the required 8332 form and both parents claim the same child, when the IRS sends letters, "mom" says that she did not release the exemption.  The IRS will almost always award the exemption to the custodian parent - mom.  It is dad that would have to go to court to enforce the court order that he is in violation of.  The IRS does not care about court orders - they only look at who the child physically lived with and if there is a signed 8332 form.