Family Law Questions? Ask a Family Lawyer Online.
Thank you for your question.
Yes, you would be correct in claiming them. You can argue your case to the IRS by providing a copy of the divorce decree. You can also take your ex to court for contempt of the court order and ask for an order that she no longer attempts to claim the children.
The IRS really looks to who has custody of the children. However, the divorce decree rules, and the exemptions as stated in the divorce decree apply.