Hi,
If there is not a formal agreement, generally the parent who lived with the child longest during the year claims the child. If there is a tie, there is a tie-breaker rule that is applied.
It's also worth noting that the divorce agreement/form 8332 can assign the ability to claim a dependent, it does not help in cases where you would not otherwise qualify the non-custodial parent for these benefits:
- head of household filing status
- the earned income credit
- the credit for child and dependent care expenses
- the exclusion for dependent care benefits
- or the health coverage tax credit.
This IRS page provides more info.
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