In a divorce situation when the couple has minor children, it is common to see the divorce decree will allow one spouse to claim the children as dependents in even years and the other spouse in odd years.Over time, unfortunately, the custodial spouse seems to “forget” this sometimes. To protect the noncustodial spouse, the IRS requires a Form 8332 (link- http://www.irs.gov/pub/irs-pdf/f8332.pdf ) to be attached to the tax return.