My son's ex-wife signed a form 8332. I file his taxes and have a copy. She did not follow the form as signed. Can my son file by paper with the 8332 form?

[celeste_grone]

My son's ex-wife signed in court a form 8332.  She signed for future years.  2019 is my son's year as per their agreement and signed 8332.  They have joint custody and he pays child support.  His ex-wife already filed taxes for 2019, claimed their daugher, and did not follow the form 8332 as per her agreement and the form she signed.  Can we (I file his taxes for him) send a paper copy of the signed form 8332 and his taxes to the IRS for this year?  Again, it was signed by her in court and she is not following it as agreed.  She also does not follow the court agreement for joint custody as he has not been permitted to visit his daughter as per the divorce decree (he does not have funds, as he earns barely over minimum wage, to afford an attorney to assist him in enforcing his joint custody and free legal in our state will also not assist).  My son does not want the IRS to audit him and request money due to the filing the tax return claiming his daughter (per the agreement) so he is very reluctant to send the paper form in to enforce the form 8332.  Please advise.

[macuser_22]

If she signed part II for the 8332 form for future years then to revoke that she would need to submit a new 8332 with part III filled out that does not take effect until the year *after* part III is submitted.

If that was not done then he should just file a proper tax return claiming what he is entitled to claim and attach a copy of the 8332 form.    Hopefully he only claims the dependent and child tax credit , the non-custodial parent can never claim the EIC and child care credit.   He might also want to talk to his divorce attorney for possible court contempt action.

(This assumes that the child is minor child under the age of majority in your state.  Once a child becomes an adult [18 in most states] the 8332 no longer applies.)

[Anonymous]

wouldn't bother with an attorney just yet. going to court can be expensive. never know if judge will tell ex they have to pay al the costs and then there's the actual collection issue and ex's ability to pay.  Taxpayer should contact ex, if allowed, and inform ex that they need to amend because by giving the taxpayer the 8332 the tax laws say ex can not claim.  further, if ex doesn't amend ex is likely to get a tax bill from the IRS. if the IRS gets a copy of the 8332 it may automatically reject ex's claim for the dependent. if not, the IRS will get around to sending each taxpayer a notice to amend. if ex doesn't, then the next IRS notice asks each to submit proof. taxpayers proof is the signed copy of the 8332.   taxpayer wins and ex gets a bill.  

divorce decrees sometimes give the parents the right to claim the dependent in certain years.  The IRS doesn't give a hoot about the divorce decrees.  As far as the tax laws only the custodial parent has the right to claim except when the noncustodial parent is furnished with a properly completed 8332.