dependant despite decree

What is the name of your state? Minnesota
Our 1992 divorce states every other year to claim our daughter. She lives with me full time. It has been 11 years and I don't feel the non custodial parent deserves the tax credit. What would happen if I don't sign the 8332 for release of dependant and claim my daughter every year??

The judge would throw you in jail for contempt and/or the IRS will just let him claim her & send you a bill + interest + penalties.

However, when she turns 18, the court can no longer award her dependency exemption. The tax code states that, after the year in which the child turns 18, the dependency exemption goes ONLY to the parent who pays more than 50% of the child's support. Essentially, the court loses the power to assign her exemption the year she turns 19.