Requirements for Non-Custodial Parent to take Dependent Exemption

I recently had a client who lost custody in Court but was awarded the dependent exemption for his taxes due to his income. He asked me if it was sufficient notice to the IRS to attach his Order to his tax return. If a taxpayer seeks to claim dependent children after a divorce but is not the custodial parent, he must file Form 8332 with his return. This form must be signed by the custodial parent. Otherwise the dependency claim will be denied. The IRS can accept a court order attached to the return, but it must contain all the information required in the Form 8332, including the other spouse’s signature. This is governed by Section 151 of the Internal Revenue Code. This would usually only happen if a Separation Agreement signed by both spouses was attached to the Order.