Can a "nonsutodial parent" claim the federal income tax exemption for the children?

The answer has usually been yes, if agreed upon by the parties or ordered by the Court. The answer is still yes but the requirements to be able to do so have changed. On June 19, 2009 the IRS issued Chief Counsel Advice Memorandum No. 200925041 and this changed the requirements needed for a noncustodial parent to claim a child exemption. For tax years after July 2, 2008, attaching a copy of the Final Judgment that transfers the exemption to the noncustodial parent as long as certain conditions are met (such as the parent having been current in child support) is not sufficient and the exemption will be disallowed. IRS form 8332 is now required or, alternatively, "a document that conforms to the substance of Form 8332 and that has as its only purpose the release of a claim to the exemption." For those whose Judgments occurred prior to July 2, 2008, the Judgment itself is good enough only if it allows the noncustodial parent to claim the exemption unconditionally. The best practice should now be that an agreement contain certain language requiring IRS form 8332 be executed for a given year when the conditions for it have been met, together with enforcement language like sanctions and/or fees.