As you are the custodial parent ( whom the child lives with mostly), if you are letting the other parent claim your daughter on his return, you will need to file a Form 8332. If you are claiming your daughter on your return, no Form 8332 is required. If you are letting the other parent claim, as you spent the most time with the child during the year, you will be entitled to claim Head of Household, Earned Income Credit and Dependent Care Credit and the non-custodial parent will claim the dependent exemption and Child Tax Credit.
