The non-custodial parent ALWAYS needs form 8332. (Except for certain divorces finalized in 2008 or earlier that contain certain precise language.)
If you are the custodial parent you can still claim your child as a "non-dependent" who qualifies you for EIC, HOH and the child care credit. Your ex must file with form 8332 and can only claim the dependent exemption and the child tax credit.
