I apologize but I need clarification. While completing my taxes via Turbotax, I was asked if my decree was from 2009 or after. It is. It says that I can claim all of my children regardless of the decree. There is no specification that I must sign the 8332 form in my decree.
In particular, I am referring to this:
"The changes to the 2009 tax code are as follows:
1. The custodial parent, for 2009 & forward, is the one with whom the child resides the greater number of nights during the year, regardless of the divorce decree terms.
2. You must obtain IRS Form 8332 (Release of Claim to Exemption for Child of Divorce or Divorced Parents) to claim the exemption if you are the non-custodial parent. The divorce agreement or court order will not be used to substitute for IRS Form 8332.
3. The custodial parent can unilaterally revoke the release of a child exemption for calendar years 2009 & forward, even if the release was made prior to 2009.
The parent claiming a dependency exemption on the child/children is the only parent eligible for the following tax benefits:
- Dependent Exemption Deduction
- Child Tax Credit
- Child and Dependent Care Credit
- Education Credit or Education Expense Deductions
- Earned Income Credit
- Head of Household Filing Status
With all the new changes, all non-custodial parents who plan to take a dependency exemption should obtain IRS Form 8332 for 2009 & forward tax years. A divorce agreement or court order cannot be substituted."