Will this qualify as dependent support?

[AZ-Tax]

I amended a return a couple years at the request of a new client who back then who told me she financially supported her son the previous tax year yet her ex claimed the son as a dependent. I talked to the IRS and the IRS requested proof of taxpayer/client paid rent, paid utilities, etc. and a document from the school the son attended regarding the parental contact info which was only her name. It took a while but the IRS rewarded the dependent to my client for an additional refund.

Now I have situation where the divorce decree states my client (he) is entitled to claim his child. I did confirm this by reading the divorce decree. His child was living with the ex in her residence 8 months in tax year 2011. His child went to college and moved into an appt for 4 months of tax year 2011. He has cancelled checks of "child support" he paid in 2011. In may cases he added money to the child support to pay for his childs auto insurance and other expenses. This is for tax year 2011 for which his ex already claimed the dependent therefore my client would have to amend 2011. Do not know if this matters but I already e-filed his 2012 tax return and he claimed his child again and the IRS accepted it. Dec 31st, 2011 his child was 18 yrs of age.

[Gary2]

Why is support in the relevant in the current case? Is there a doubt that between the client and the ex, they've paid for more than half the support?

The real question is whether the ex will provide the 8332? If not, does the divorce decree meet the requirements (including date of divorce)?

[AZ-Tax]

Divorced in 2002

Why is support in the relevant in the current case? Is there a doubt that between the client and the ex, they've paid for more than half the support?

The real question is whether the ex will provide the 8332? If not, does the divorce decree meet the requirements (including date of divorce)?

Pub 501 for TY 2012. (Is this also the case for TY 2011?)
Post-1984 and pre-2009 divorce decree
or separation agreement. If the divorce decree
or separation agreement went into effect
after 1984 and before 2009, the noncustodial
parent may be able to attach certain pages from
the decree or agreement instead of Form 8332.
The decree or agreement must state all three of
the following.
1. The noncustodial parent can claim the
child as a dependent without regard to any
condition, such as payment of support.
2. The custodial parent will not claim the
child as a dependent for the year.
3. The years for which the noncustodial parent,
rather than the custodial parent, can
claim the child as a dependent.
The noncustodial parent must attach all of
the following pages of the decree or agreement
to his or her tax return.
The cover page (write the other parent's
social security number on this page).
The pages that include all of the information
identified in items (1) through (3)
above.
The signature page with the other parent's
signature and the date of the agreement.