Be aware that the IRS defines "custodial parent" as the parent with whom the child lives more than half the year. "Custody" as awarded in a divorce agreement may differ. On your tax return, it's the IRS definition that counts.
The non-custodial parent (as defined by the IRS) may not claim the child as a dependent unless the custodial parent has relinquished their right to do so by completing IRS Form 8332.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
