
Quoting
Bubba Jimmy
This is very basic information that is covered in a basic tax preparation class. I have taught these for more than 20 years. However, I do not tell people to believe me because there is no way for them to know anything about me. Therefore, I post a link to authoritative IRS publications that describe very specifically how this works. And when you follow their instructions and publications it works just the way they say it works.
Now, would you kindly post some link to any supporting statment anywhere in the IRS' vast library of publications or instructions that supports what I've quoted above? A divorce decree does not substitute for form 8332. If it gives one spouse unconditional rights to the exemption, then they claim it. If there are conditions then 8332 is needed. I have seen and successfully filed with copies of the divorce decree submitted with form 8453 countless times. Rather than getting into one of these countless "I'm right because of the company I work for" arguments, please just support these things you claim I'm wrong about with something besides your say-so. Otherwise, it's just confusing to people as they consider your incorrect information.