Federal tax rules allowing you to claim your child as a dependent are independent from your obligations pursuant to a court order. The IRS does not overrule the court order and the mere fact that you could claim your child on your tax return does not mean you cannot be held in contempt. I would recommend you speak with an attorney on the matter. If you would like to schedule a free case assessment with one of our attorneys you can schedule an assessment online 24/7 by going to go.oncehub.com/rhbooknow or calling us at 303-688-0944.