Can my ex's new wife claim our daughter on her taxes?

Dear Anonymous: If your divorce decree says yur ex can claim your daughter, this is "his" right...not his new wife's right.  I assume that he is filing separately from his new wife, or if they filed a joint return, he would be allowed to claim your daughter. However,  you indicate he has back child support due.  Check your settlement or final judgment.  Often the right to claim the dependency exemption requires that the party entitled to make the claim is current on his/her support obligation.  This does not seem to be the case here. Finally, you typically have to sign an IRS Form 8332 in order to transfer the dependency exemption.  The IRS rules allow the exemption to the parent who has the child the majority of the year.  As you indicated, that is you! Best of luck, Cindy Vova Law Office of Cindy S. Vova, P.A. 8551 West Sunrise Blvd., Suite 301 Plantation, FL 33322 954.316.3496 info@vovalaw.com