Per divorce agreement I claim 2 dependents. X claims head of household. How do I change forms to make this happen?

[SweetieJean · Accepted solution]

A state divorce settlement cannot overrule Federal tax law.

The parent with whom  the children live get to claim HOH. If the custodial parent releases the exemption by filing form 8332, the noncustodial parent can claim the child as a dependent and the child tax credit. However, the custodial parent still retains the right to file as head of household.

[LarryW1]

The following can you help you with rules for claiming dependents: 

https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb....   

https://www.irs.gov/faqs/filing-requirements-status-dependents/dependents/dependents-3