Is it legal for my ex-husband to have current wife claim our child to avoid seizure of his refund due to arrears of over 40,000? Child lives with him.

[mare-leopard]

I assume he either doesn't file taxes, or receives no refund, since I've never received his seized refunds. Is it legal for him to allow his current wife to claim our child in order to avoid refund seizure if he files? This is the first year I've had trouble claiming our daughter.

[Phillip1 · Accepted solution]

If he is the custodial parent of the child, the IRS gives him the right to claim the child unless he has provided you with a release on Form 8332 claim the child for the year. Assuming he and his current wife filed a joint income tax return, the child would be claimed as a dependent on the joint income tax return.

[mare-leopard]

Does it matter that our divorce decree states that I'm the one who gets to claim her?