The physical custodial parent has the child in their custody more than 180 days/yr. They are the ones who claim all credits and deductions for the child regardless of who the courts have awarded as the custodial parent or as the parent that gets to claim all deductions, credits and exemptions For the court awarded custodial parent to claim the child the physical custodial parent (IRS tax law) would have to issue the 8332 form to the non custodial parent (IRS tax law).
