Our divorce documents specify which of the two kids each of us claims. We have joint custody. Do we still need for 8332 if this is already legally sorted out?

[Bsch4477]

One of you is the custodial parent (the one with whom the child lives with more nights).  The custodial parent gives the noncustodial parent a signed form 8332 giving the other parent permission to claim the child.  The custodial parent still has the right to claim EIC and child care credit as well as file head of household if otherwise qualified. The IRS doesn’t know or involve itself with any divorce agreement. 

[Mike9241]

the tax laws completely disregard what the court says as to custody. the custodial parent, the one with whom the child spent the most nights during the year, must furnish the noncustodial parent with form 8332 so they can legally claim the child from an income tax standpoint. the 8332 must be filed by the NC parent with their return or use form 8453 so they can e-file. turbotax has this form  but read the filing instructions

https://www.irs.gov/pub/irs-pdf/f8453.pdf