Your question is complicated and requires some follow up information in order to be properly addressed. In order for someone to be in contempt, there first has to be a court order that they are violating. Thus, if you have an order from the court that specifies that you can claim the children every year, then your ex may be in contempt. If there is no such order, you may need to get clarification from the court on that issue. The IRS has its own standards regarding who is the "custodial parent," and you will need to talk to a tax professional about those rules. If you have further questions, you can set up a free case assessment with our firm at (303) 688-0944.