The-Tax-Lady
Level 9

If the divorce was after 2008, the IRS will only accept the 8332 as a release for the exemption.

If it is stated clearly in the Decree what years the non custodial parent can claim the dependent exemption and that the custodial parent will provide all necessary tax forms for this purpose, then she is compelled by the decree to complete the 8332. If it doesn't specify that, your client has no options.

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