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I claimed with a signed IRS form 8332 for tax year 2010. Claiming the child was a benefit to me and a term to allow removal to offset travel and support obligations. My ex-wife refused to sign IRS form 8332 in both 2011 and 2012, saying I have an arrears in support. I cannot afford my support if I am not able to claim, leaving me further in arrears debt. There is no stipulation in the Judgment giving her the exemption if support is not met or current. Can I get credit on my arrears for her claiming the exemption? I feel like this is double dipping, based on the Judgment. Indeed, she wants her cake and to eat it too. The tax exemption was also to offset travel fees to visit my children in state and out of state.