Is there any special form to complete with Form 1040, or should he include a copy of the court order as he was awarded parental responsibility from 2018 and forward?

[cathyw7857]

The court order states My client (the petitioner) was awarded parental responsibility and an order was filed stating "Petitioner is awarded both children each and every year for federal and state income tax purposes commencing with the 2018 tax year and respondent will make no competing claim." 

[PhoebeRoberts · Accepted solution]

The IRS doesn't care about the divorce decree.

If your client had more overnights, claim the kids. If not, get a signed Form 8332 and claim the kids.