The parent with whom the child spent more than half the year is the custodial parent in the eyes of the IRS, and has the right to claim that child as a dependent on their tax return. Form 8332 is used if the custodial parent wishes to relinquish their right to claim to the non-custodial parent.
The word "custodial" to the IRS refers to physical custody, not to legal custody as determined by a local court.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
