My husband filed contempt charges against BM once because we got a notice from the IRS that 2 people had claimed SD (BM had refused to sign the form). The judge made her sign the form for the year in question. We never heard from the IRS again so I am not sure what happened on that end.

If it is in the CO that your husband gets to claim SS, then she is in contempt if she doesn't give him the signed form. She cannot just revoke her permission.

I never understood why the form is needed if it is in the divorce decree (it was not needed prior to a certain year) but whatever. More money for the courts, I guess, when contempt charges need to be filed.

If you read the directions included with the form, it states that either the form can be submitted ~OR~ specific pages from the divorce decree stating who claims who can be submitted with the tax return.

Last year my DH received a letter from the IRS stating 2 people claimed his son also. BM had already signed the 8332, PLUS DH has copies of his decree. The pisser was it was up to DH to "prove" his right to claim the son. We had all the paperwork but it still pissed me off because HE wasn't the one defrauding the government.

Come to find out, BM has been claiming said son for 14 years (and each year she's signed that form) and she just now got caught. Well, that little stunt caused all of her prior returns to be "analyzed" and compared to DH's (with the signed 8332's) and she's going to be repaying Uncle Sam for a while (well, actually her now DH is, as BM has ZERO income except child support).

I recently had to call the IRS regarding almost this same issue. BM was threatening to claim her daughter(5). BM only had the daughter for 3 months in 2012. SS and SGD live with my husband and I. We are planning on claiming SGD on our taxes for 2012. Now, according to the IRS, no form 8332 is required because my husband and I can prove, without a doubt, that SGD has lived with us for more than 6 months in 2012, and that's all that matters.

Now, for 50/50 custody, the IRS explained to me that this is where the form 8332 comes into play. The form 8332 also comes into play if SS was going to allow BM to claim daughter (since BM had child less than 50%). The form is basically signing over the right to another person to claim the child even if that person isn't the "correct" one to claim the child based on IRS standards.

So, BM has already filed her taxes through H&R Block using her check stubs instead of waiting on W-2's. We do not know if she claimed SGD or not. We will find out when we try to electronically file our taxes - if she did, ours will be rejected and we will have to file manually.

Now, this is what happens....we file manually and yes, we will receive our refund with the child claimed on the tax return. Then, the IRS will investigate. All we have to do is provide the IRS with proof that SGD lived with us for 6 months and it ends there. She will be fined and will have to repay the money.

Now, I also found out (from the IRS), that if you have the child for less than 6 months, BUT, you PAY MORE than the other party for that child in that time period, then you have the right to claim the child over the other parent. So, the first basis is who has the child more, which would be us. Now, it will end there UNLESS BM tries to fight it, at which point it will go to finances to see who paid more for the child. And the child is a full fraction of your expenses. For example, if you have 4 people in your house and your mortgage is $4,000/month, you are paying $1,000/month for the child.

I guess what I'm trying to say is don't pay a lawyer or court fees to take this to court. If you can claim the child and you have proof that you can claim the child, let the IRS handle it and save yourself some money. If two people claim the same child the IRS WILL investigate it!

I spent about an hour on the phone (most of it was on hold) getting the information above and it was well worth it!

The form has a spot for the custodial parent to sign and agree that they will not claim the child a certain year. A custodial parent can also have the form "revoked".

You can also list on that paper, so that you don't have to file that form every year, the years that the noncustodial parent WILL be claiming the child.

So she can revoke if she wants however my experience is if 2 people claim the same child then they investigate and/or audit to figure out what is going on.

You can take it to civil court but of course it is up to a judge to award you the money taken. In my husband's parenting plan it says he is to claim the child every year. It also says in the plan that if he has to go back to court for BM not following the order then she will be paying his attorney fees.

Not sure if your DH's plan states that. If it does then maybe your DH can tell BM that if she plans to go against the court order then your DH will be taking her back to court and having her pay his attorney fees. Maybe that will sway her decision as to follow the court order or not.