If there is a divorce decree which indicates that the father is to claim the child for tax purposes, then you can not claim the child on your tax return. To do so would be in violation of a court order, and could cause you to be found in contempt if it were ever brought to the attention of the court. If you wish to claim your son on your tax return, then you will need to petition the court to have the order changed. Having the father agree to this will be helpful, but even if he does, it will ultimately be up to the judge as to whether your proposed changes to the order are warranted.
Answered on Jan 20th, 2012 at 3:38 PM