the tax laws completely disregard what the court says as to custody. the custodial parent, the one with whom the child spent the most nights during the year, must furnish the noncustodial parent with form 8332 so they can legally claim the child from an income tax standpoint. the 8332 must be filed by the NC parent with their return or use form 8453 so they can e-file. turbotax has this form but read the filing instructions
https://www.irs.gov/pub/irs-pdf/f8453.pdf
