claiming dependants

[JERRYLBOLES]

Arizona.
I lost the custody battle for my son. In the end the court ordered that we alternate claiming my son on taxes. I have yet to do so, thinking I couldn't claim head of household or the earned income credit. She has put roadblocks every step of the way and has taken my son from me. I haven't seen him in about 3 years. There is no communication at this point. I pay support, and I'm going to claim him on my taxes this year. Do I need her to sign the waiver form to "allow" me to claim him on my taxes even though it is court ordered?
Thanks in advance,
Jerry

 

[LdiJ]

Arizona.
I lost the custody battle for my son. In the end the court ordered that we alternate claiming my son on taxes. I have yet to do so, thinking I couldn't claim head of household or the earned income credit. She has put roadblocks every step of the way and has taken my son from me. I haven't seen him in about 3 years. There is no communication at this point. I pay support, and I'm going to claim him on my taxes this year. Do I need her to sign the waiver form to "allow" me to claim him on my taxes even though it is court ordered?
Thanks in advance,
Jerry

You are correct that you cannot claim head of household or the EIC.

You can claim him on your taxes this year if the order specifies that this is your year. Technically, you are supposed to have either the signed form 8332 from mom, or a court order signed by MOM. However, so far the IRS appears to be honoring court orders even if they don't contain the other parent's signature.