for the 2024 tax year, assuming divorce is final, it's the custodial parent (CP) who is eligible to claim the child under the tax laws regardless of what may be agreed to in the divorce. The CP is the one whom your son lived with for the most nights during 2024. The tax laws also say that the N(on)CP can claim the dependent if the CP furnishes the NCP with a signed form 8332. the NCP must include the signed form with their tax return or use form 8453 to submit it by mail if they want to e-file their return.
even with providing the NCP with the 8332, the CP still gets to claim 1) the child and dependent care credit, 2) the earned income credit, 3) head of household filing status. the NCP gets to claim the child tax credit and the additional child tax credit.
