The IRS is not bound by your divorce settlement. They must strictly follow the tax law. Under the tax law, your ex-wife is your daughter's custodial parent, because your daughter lives with her mother. In order to comply with the terms of the divorce and allow you to claim your daughter as a dependent, your ex has to give you a signed Form 8332 releasing the exemption for your daughter to you. You have to file the signed Form 8332 with your tax return.
