What reprocusions are there for my ex-spouse filing our son as her dependent when it is not her year?

Per court order, I am to claim our son in even numbered years as my dependent. My ex-spouse has also claimed him as her dependent. I am having to file by mail, which sucks, but I am following the guidelines and attaching our post 1985 court order with her signature. I am also amending 2006 return to claim him as my dependent. What will the IRS do, since it clearly states even numbered years are mine. Will they ask her for the money back that she is not due?What reprocusions are there for my ex-spouse filing our son as her dependent when it is not her year?
Your court order means nothing to IRS because all it cares about is where the child's support came from. Who provided the most support for your son? If he lived most of the time with her, you are going to have an uphill battle showing that you are entitled to the exemption.





Did you ever get or give an IRS Form 8332 to document which of you is entitled to the exemption? That would resolve the question.What reprocusions are there for my ex-spouse filing our son as her dependent when it is not her year?
Actually, it's the opposite. If the court order mentions a stipulation, then the court order is worthless to the IRS. In those cases, you need a signed form 8332.





PS, the 8332 rarely has all the required info. Child's name, SSN, even numbered years identitfied, mom's name, mom's agreement that she will not claim child, her signature and no mention of child support as a pre-condition.





PPS, Starting in 2009, new divorce decrees won't even be accepted.
Assuming that your court order meets the Federal standards of not placing any preconditions on the exemption (such as being current on child support) and stipulates the years that you may claim the child, your claim will be allowed and hers will be denied. She will receive a bill for any tax that she owes, plus any penalties and interest if it's after the filing deadline by the time that it's resolved.





Contrary to what at least one clueless poster claims, she will NOT do any jail time! The IRS has never prosecuted anyone over a disputed dependency claim.
If the divorce decree clearly stated as you claimed, then IRS will eventually sort it out. You'll get the refund as due to you. And she'll get a bill from IRS with additional tax, penalty and interest.





It could take months for IRS to sort. So don't hold your breath.





Best wishes.
The IRS will have to look into it and audit the both of you, I would guess. You'll come out like a champ and she may end up doing some jail time for signing that all was legal and correct - when CLEARLY it wasn't.