No, you don't need to be concerned. Because your divorce was 11 years ago in 2004, all you need to do is attach a copy of the decree to your return to get the exemption. WARNING: For divorces in 2009 and after, the IRS decided to stop trying?interpret the divorce decrees of the 50 states (plus the various US territories and districts as well as foreign decrees). So for 2009 and later ?the IRS has a rule: if your spouse is the person who is qualifies under the tax law to take the personal exemption for a child, you can take that personal exemption only if your spouse signs a Form 8332 giving you the right to take the deduction. If your spouse refuses to sign Form 8332, the go back to court and charge them with contempt.
Answered on Apr 09th, 2015 at 7:51 AM