Camp1040
Level 10
02-06-2023
12:33 PM
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It does not matter what the divorce decree states for IRS purposes (although wife could be held in contempt of court).
The dependency deduction goes to who ever the child or children spent more that 50% of the nights throughout the year, and you have already determined 65% for the wife. If she wants to be in compliance then she must do as @BobKamman said and complete the release of exemption form.