Here's a link to Form 8332, in case you'd like to see what it looks like: https://www.irs.gov/pub/irs-pdf/f8332.pdf
To sum up, if the custodial parent provides Form 8332 to the non-custodial parent in odd years, the parents would be in compliance with both the divorce decree and the requirements of federal tax law.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
