As far the the IRS is concerned the parent with custody of the child,has the right to claim the child's exemption. ?The 2009 decree is not relevant, as a noncustodial parent, she can only claim the child if you surrender your right to claim the exemption. ? However, if the 2009 decree requires that you sign the IRS form surrendering your right to claim the exemption and you don't sign it when requested, you'll be in contempt of court.
Answered on Jul 22nd, 2015 at 4:13 PM