@Douglas4488 - Yes and no. Yes, as far as the IRS is concerned, the non-custodial parent can only claim the child if you sign form 8332. You are not required to do so, under IRS rules.
The real question is what is the intent of the divorce decree. I'm not a lawyer, and have not seen the actual decree. But, I infer from what you describe that the intent is for the non-custodial parent to claim the child, when you get no benefit. But, the IRS will not enforce that. If you don't give the non-custodial parent form 8332, his/her only remedy is to take you back to court.
