Form 8332 is used only when the noncustodial parent claims the child as a dependent. The custodial parent fills out and signs Form 8332 and gives it to the noncustodial parent. The noncustodial parent has to attach the signed form 8332 to his or her tax return.
If your son has lived with you for more than half of 2023, you are the custodial parent. You can claim him as a dependent for 2023. Form 8332 would not be used.
If, in a future year, the noncustodial parent will claim the child, you will have to follow the Form 8332 procedure as I outlined above.
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