Your divorce decree cannot override the tax law. There is no such thing as joint custody in tax law. Under the tax law, the custodial parent is the one that the child lived with for more nights during the year. (This can change from year to year.) You haven't said which of you your daughter lived with in 2025.
Without any additional paperwork the custodial parent can claim the child as a dependent and claim all the tax benefits of having a child. To allow the noncustodial parent to claim the child as a dependent the custodial parent must fill out Form 8332, sign it, and give the signed form to the noncustodial parent. In order to claim the child as a dependent, the noncustodial parent must attach the signed Form 8332 to his or her tax return.
If the noncustodial parent who is claiming the child as a dependent files his or her tax return by mail, he or she simply attaches the signed Form 8332 to the mailed tax return. Form 8453 is not used. If the noncustodial parent e-files, he or she must mail the signed Form 8332 to the IRS, attached to Form 8453, which serves as a cover page.
When the noncustodial parent claims the child as a dependent, the tax law determines how the tax benefits are split between the two parents. The non-custodial parent can claim the child as a dependent and claim the child tax credit and any education credits for the child. Even though the custodial parent does not claim the child as a dependent, the custodial parent can still use the child for the Earned Income Credit, the child care credit, and as a qualifying child for filing as head of household.
