You would be considered the custodial parent since the child lives with you for over half the year. Per the IRS, "The custodial parent is the parent with whom the child lived for the longer period of time during the year." Form 8332, is used by the custodial parent to give rights to the other parent to claim the child. Since you are considered the custodial parent you would not need to file form 8332.
The requirements to claim a child as a dependent are:
- be under the age 19, or under the age 24 if a full time student, or any age if permanently and totally disabled.
- lives with you for more than half the year
- child does not provide more than half their own support
Here are a few helpful links on claiming a child on your tax return:
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