Should I have to re-file my taxes if my exhusband was arrears in child support?

The person who provided more than half the child's support is entitiled to the exemption. When there is a question, the parent who has the child more than half the year gets the writeoff. For the non-custodial parent to get the exemption, he or she must have a release from the custodial parent on Form 8332 of a similar statement. A state court judge's ruling DOES NOT override the IRS determination because the state court lacks jurisdiction over federal law issues. US Tax Court judges (who do have jurisdiction) have rule this way consistently.